Öffentliche Finanzen, Fiskalwettbewerb, Nachhaltigkeit und soziale Wohlfahrt Von Klaus Beckmann, Dennis Engelmann, Alfred Greiner, Thomas Lenk, Reinhard Neck, Ronnie Schob, Robert Schwager, Matthias Wrede ...

This paper surveys the nexus between tax competition and the fiscal constitution. We distinguish various approaches to competition between jurisdictions and provide a critique of evolutionary approaches to 'systems competition'. In the main part of the paper, a simple model of horizontal tax...

The increasing use of intellectual property as a means to shift profits to low-tax jurisdictions or jurisdictions with so-called ‘patent boxes’ is a major challenge for the corporate tax base of medium- and high-tax countries. Extending a standard tax competition model for capital-enhancing...

When a region successfully attracts a large firm by offering tax concessions, outright subsidies etc., the firm often commits itself to performance targets in terms of investment or employment. This paper interprets these contractually fixed targets as a consequence of incomplete information. It...