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...

Decisions on public health measures to contain a pandemic are often based on parameters such as expected disease burden and additional mortality due to the pandemic. Both pandemics and nonpharmaceutical interventions to fight pandemics, however, produce economic, social, and medical costs. The...

Die Europäische Kommission hat kürzlich eine Reihe von Vorschlägen zur umfassenden Koordination der Unternehmensbesteuerung im europäischen Binnenmarkt vorgelegt. Der vorliegende Beitrag analysiert diese Vorschläge und kommt zu dem Ergebnis, dass sie keine überzeugende Grundlage für die...