To fulfil their tasks, governments rely on public expenditures and taxes. Both influence the incentives and shape the decisions and actions of private economic agents. As governments resort to both instruments simultaneously, their combined theoretical impact on economic performance is a priori...

This paper concentrates on international fiscal competition for internationally mobile direct investment. We differentiate between multinational enterprises whose direct investments are internationally mobile and domestic enterprises whose investment activities are limited to their country of...

Measures targeted at the revenue side of the budget can contribute between €10 and €28 billion to the consolidation of public finances in Austria. This total amount could be reached without harming the economy via an increase of excise taxes, an enhanced taxation of wealth and the abolition...