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The German Federal Constitutional Court (Bundesverfassungsgericht) submitted an order for referral to the European Court of Justice (CJEU) in 2014, asking it to clarify the compatibility of the "Outright Monetary Transactions" (OMT)-Programme with European Union law. The OMT-Programme prepares...
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This paper presents scenarios of the shutdown costs in terms of lost value added for Austria, France, Italy, Germany …
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This paper develops a model of tax competition with three countries, which initially form a union where countries refrain from using different tax rates in different sectors of the economy. We study the impact of one country leaving the union. We show that the introduction of discriminatory...
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Main description: Rudolf Oster gibt eine umfassende Übersicht über die Auswirkungen von Umlagen im Finanzausgleich zwischen den Kommunen. Die weiteren Beiträge behandeln Auswirkungen der Gewinnbesteuerung. Christian Keuschnigg zeigt, daß Investitionen im Inland gehemmt werden können und...
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