How does international tax competition affect fiscal democracy? To what extent does it constrain the autonomy of democratic governments in choosing the level and structure of national taxation? While tax competition has not reduced the level of total taxation in OECD-22 countries, it has revenue...

Dieser Vertiefungsband zum Freiburger Management-Modell für Nonprofit-Organisationen entwickelt eine bis in Einzelheiten aufgefächerte Verfahrenslehre für die effiziente Gestaltung von Management-Prozessen. Im Zentrum stehen Modelle, Methoden und Abläufe der Problemlösung, der...

Previous empirical studies have mainly analyzed tax competition, neglecting the role of tax cooperation in international taxation. We focus on German double taxation agreements (DTAs) and show for up to 45 tax treaties that the bargaining outcomes depend on investment asymmetries between the...