We analyze the effects of introducing a two tier structure of capital taxation, where the asymmetric member states of a union choose a common, central tax rate in the first stage, and then non-cooperatively set local tax rates in the second stage. We show that this mechanism effectively reduces...

The tax competition for mobile capital, in particular the reluctance of small countries to agree on measures of tax coordination, has ongoing political and economic fallouts within Europe. We analyse the effects of introducing a two tier structure of capital taxation, where the asymmetric member...

The tax competition for mobile capital, in particular the reluctance of small countries to agree on measures of tax coordination, has ongoing political and economic fallouts within Europe. We analyse the effects of introducing a two tier structure of capital taxation, where the asymmetric member...

Mit diesem Beiheft wird über die politiknahe Arbeit des zweiten Workshops des "Arbeitskreises Berlin-Brandenburgischer Wirtschaftswissenschaftler" berichtet, der unter dem Thema "Europäischer und nationaler Fiskalföderalismus" stand und am 20. November 1998 an der Europa-Universität Viadrina...