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  • Search: subject_exact:"Steuerliche Standortpolitik"
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Year of publication
Subjects
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Steuerwettbewerb 2,671 Tax competition 2,671 Theorie 1,294 Theory 1,294 EU countries 485 EU-Staaten 485 Corporate taxation 338 Unternehmensbesteuerung 338 Capital income tax 310 Kapitalertragsteuer 310 Steuerharmonisierung 263 Tax harmonization 253 Finanzbeziehungen 235 Fiscal relations 235 Steuerpolitik 220 Auslandsinvestition 218 Foreign investment 218 Tax policy 211 Deutschland 209 Multinationales Unternehmen 209 Transnational corporation 207 Germany 204 Capital mobility 199 Kapitalmobilität 199 Welt 188 World 188 EU tax law 171 EU-Steuerrecht 171 USA 168 United States 168 Standortwettbewerb 161 Territorial competition 161 OECD countries 145 OECD-Staaten 145 Körperschaftsteuer 142 Corporate income tax 139 Gemeindesteuer 124 Local tax 124 Steuerreform 118 Tax reform 116
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Online availability
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Free 638 Undetermined 77
Type of publication
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Article 1,422 Book / Working Paper 1,248 Journal 1
Type of publication (narrower categories)
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Article in journal 1,099 Aufsatz in Zeitschriften 1,099 Graue Literatur 1,026 Non-commercial literature 1,026 Arbeitspapier 901 Working Paper 901 Article in book 322 Aufsatz im Buch 322 Dissertation 127 Thesis 127 Hochschulschrift 117 Collection of articles of several authors 65 Sammelwerk 65 Congress report 25 Kongress 25 Kongressschrift 25 Amtsdruckschrift 24 Government document 24 Bibliographie enthalten 23 Bibliography included 23 Collection of articles written by one author 15 Sammlung 15 Survey 10 Übersichtsarbeit 10 Konferenzschrift 7 Mehrbändiges Werk 6 Multi-volume publication 6 Aufsatzsammlung 5 Advisory report 3 Bibliographie 3 Gutachten 3 Commentary 2 Handbook 2 Handbuch 2 Kommentar 2 Reprint 2 Abstract 1 Accompanied by computer file 1 Bericht 1 CD-ROM 1
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Language
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English 2,047 German 494 French 88 Italian 14 Dutch 8 Russian 8 Spanish 7 Polish 6 Portuguese 4 Croatian 2 Danish 1 Hungarian 1 Swedish 1 Ukrainian 1 Undetermined 1
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Persons
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Haufler, Andreas 87 Schjelderup, Guttorm 51 Feld, Lars P. 43 Fuest, Clemens 37 Eggert, Wolfgang 36 Janeba, Eckhard 31 Konrad, Kai A. 30 Büttner, Thiess 27 Wooton, Ian 27 Runkel, Marco 22 Weichenrieder, Alfons J. 21 Wagener, Andreas 20 Wilson, John D. 20 Huber, Bernd 19 Madiès, Thierry 19 Razin, Asaf 19 Tsadḳah, Efrayim 19 Hindriks, Jean 18 Kirchgässner, Gebhard 18 Köthenbürger, Marko 18 Lockwood, Ben 18 Pflüger, Michael 18 Wrede, Matthias 18 Becker, Johannes 17 Bucovetsky, Sam 17 Gérard, Marcel 17 Nielsen, Søren Bo 17 Kolmar, Martin 16 Paty, Sonia 16 Baldwin, Richard E. 15 Blankart, Charles B. 15 Genschel, Philipp 15 Keen, Michael 15 Peralta, Susana 15 Thisse, Jacques-François 15 Mintz, Jack M. 14 Mooij, Ruud A. de 14 Osmundsen, Petter 14 Stähler, Frank 14 Van Ypersele, Tanguy 14
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Institutions
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Institut für Weltwirtschaft 6 Institutt for Samfunnsøkonomi <Bergen> 6 University of Warwick / Department of Economics 5 Centre for the Study of Globalisation and Regionalisation 4 Université de Genève / Institut de hautes études internationales 4 Center for Economic Research <Tilburg> 3 Centre for Economic Policy Research 3 Europäische Kommission 3 Forschungsinstitut zur Zukunft der Arbeit 3 International Fiscal Association 3 Robert Schuman Centre for Advanced Studies 3 Rutgers University / Department of Economics 3 University of Exeter / Department of Economics 3 American Enterprise Institute for Public Policy Research 2 Arbeitsgemeinschaft Deutscher Wirtschaftswissenschaftlicher Forschungsinstitute 2 Centre for Economic Research <Dublin> 2 Credit Suisse / Economic Research 2 Europäische Union / Rat 2 Ifst 2 Institut for Nationaløkonomi <Kopenhagen> 2 Tax Justice Network-Africa 2 USA / Subcommittee on Select Revenue Measures 2 Universität München / Volkswirtschaftliche Fakultät 2 Zentrum für Europäische Wirtschaftsforschung 2 Aarhus Universitet / Afdeling for Nationaløkonomi 1 Action Aid 1 Arbeitskreis Kapital und Wirtschaft 1 Australian National University 1 Avenir Suisse 1 Banca Nazionale del Lavoro <Rom> / Ufficio Scenari Economici 1 Banca Nazionale del Lavoro <Rom> / Ufficio Studi 1 Banca d'Italia 1 Bundesverband der Deutschen Industrie 1 Cato Institute 1 Centre de Recherche sur l'Economie Wallonne 1 Centre for European Policy Studies / Tax Task Force 1 Centro Studi sul Federalismo <Turin> 1 Commonwealth Secretariat 1 Conference on Tax Policy in the European Union <2003, Den Haag> 1 Council of Capital City Lord Mayors 1
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Published in...
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CESifo working papers 138 International tax and public finance 105 Journal of public economics 65 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 57 Journal of urban economics 52 Discussion paper / Centre for Economic Policy Research 51 Regional science & urban economics 51 FinanzArchiv : public finance analysis 42 Working paper 35 Journal of public economic theory 32 National tax journal 26 European economic review : EER 23 Public finance review : PFR 23 ZEW discussion papers 22 Economics letters 19 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 19 CORE discussion paper : DP 18 Discussion paper series 18 Working paper series / Economic Policy Research Unit, Institute of Economics, University of Copenhagen 18 Journal of international economics 16 Public choice 16 Working paper / Oxford University Centre for Business Taxation 15 European journal of political economy 14 Münchener Wirtschaftswissenschaftliche Beiträge : VWL : discussion papers 13 Working papers 13 The Scandinavian journal of economics 12 Discussion paper 11 Discussion paper / NHH, Department of Economics 10 Discussion paper / ZEW Zentrum für Europäische Wirtschaftsforschung 10 The Canadian journal of economics 10 Warwick economic research papers 10 Discussion paper / Norwegian School of Economics and Business Administration, Department of Economics 9 Document de treball de l'IEB 9 Intereconomics : review of European economic policy 9 Revue d'économie régionale & urbaine : RERU 9 Volkswirtschaftliche Diskussionsbeiträge 9 CORE discussion papers : DP 8 Discussion papers 8 Economie & prévision : EP 8 European taxation : official journal of the Confédération Fiscale Européenne 8
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Sources
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ECONIS (ZBW) 2,671
Showing 1 - 50 of 2,671
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Labor income taxation in a globalizing world: 1980-2012
Strecker, Nora Margot - 2017
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Taxing intellectual property in the global economy : a plea for regulated and internationally coordinated profit splitting
Richter, Wolfram F. - 2017
Inter-country equity in the taxation of IP is a contentious issue. With its BEPS initiative, the OECD aims at taxing in accordance with value creation even though there are admitted difficulties in determining the actual place of value creation. The European Commission promotes the introduction...
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Local taxation, land use regulation, and land use : a survey of the evidence
Blöchliger, Hansjörg; Hilber, Christian; Schöni, Olivier - 2017
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Endogenous leadership in tax competition : a combination of the effects of market power and strategic interaction
Pi, Jiancai; Chen, Xuyang - In: The B.E. journal of economic analysis & policy 17 (2017) 1, pp. 1-8
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The G20 and the "Based Erosion and Profit Shifting (BEPS) project"
Picciotto, Sol - 2017
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Bonus taxes and international competition for bank managers
Gietl, Daniel; Haufler, Andreas - 2017
We analyze the competition in bonus taxation when banks compensate their managers by means of fixed and incentive pay and bankers are internationally mobile. Banks choose bonus payments that induce excessive managerial risk-taking to maximize their private benefits of existing government bailout...
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Tax competition and the political economy of public employment : a model for Austria
Christl, Michael; Köppl-Turyna, Monika - 2017
In this work we simulate the effects of tax autonomy of the Austrian states on the levels of public employment in each state. We show that depending on the strength of the public sector lobby, tax autonomy would require reduction of employment in the public sector between 25% and 35% of the...
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Tax mimicking in local business taxation : quasi-experimental evidence from Portugal
Lopes da Fonseca, Mariana - 2017
I exploit an exogenous reform introducing a local business tax in Portugal to study tax mimicking among jurisdictions. The identification strategy relies on a quasi-experimental difference-in-differences methodology and heterogeneity in treatment intensity. Results show evidence of significant...
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Wie wirkt Steuerwettbewerb auf kommunaler Ebene? : das Beispiel der Stadt Monheim am Rhein
Lemmer, Jens - 2016
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Urban cultural amenities and the migration of the creative class
Dalvai, Wilfried - 2016 - This version: March 2015
This paper models the migration of the Creative Class (Florida, 2003) in a New-Economic-Geography framework. Beside wage differentials, urban cultural amenities play an important role on the choice of location. A public cultural good, financed by taxes, is introduced as an agglomeration force....
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Public provision and local income tax competition
Kuhlmey, Florian; Hintermann, Beat - 2016
We extend the literature on local income tax competition by allowing for inter-jurisdictional spillovers and imperfect rivalry in consumption of a publicly provided good. Comparing decentralized second-best results of a theoretical model with an efficient benchmark, we identify three...
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Jurasüdfuss: Life Sciences sorgen für Aufwind : Regionalstudie Wirtschaftsraum Jurasüdfuss : Swiss Issues Regionen
Rühl, Thomas; Schüpbach, Jan; Hurst, Simon; Gachet, Emilie - Credit Suisse / Economic Research - 2016
Die neue Regionalstudie der Credit Suisse fokussiert auf sechs Wirtschaftsregionen südlich des Juragebirges. Diese erstrecken sich über die Kantone Solothurn und Bern und umfassen die Achse Solothurn-Grenchen-Biel und die Satelliten Balsthal, Langenthal und Lyss. Trotz dem hohen Druck, der auf...
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Effective tax rates and effective progressivity in a fiscally decentralized country
Roller, Marcus; Schmidheiny, Kurt - 2016
This paper proposes measures to quantify the effective level and the effective progressivity of taxation in a fiscally decentralized country taking income sorting into account. Using data on the universe of Swiss taxpayers, we find that rich households effectively face significantly lower...
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Update Gewerbesteuer und Grundsteuer: Steuerentwicklung, Steuerwettbewerb und Reformblockaden
Wagschal, Uwe; Wolfersdorff, Janine von; Andrae, Kathrin - 2016
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Fiscal competition and public debt
Janeba, Eckhard; Todtenhaupt, Maximilian - 2016
The existing theoretical literature on fiscal competition has to a large extent ignored the role of government debt as a determinant of taxes and productive public spending. We develop a simple model of fiscal competition with government borrowing. If a default on government debt is no option,...
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Imposition des entreprises: Vaud et Genève sous pression : étude régionale Bassin lémanique : swiss issues régions
Schüpbach, Jan; Hurst, Simon; Rühl, Thomas - Credit Suisse / Economic Research - 2016
Die Unternehmenssteuerreform III stellt das Schweizer Steuersystem auf ein neues Fundament. Auf Druck der OECD und der G20 soll die tiefere Besteuerung von ausländischen Unternehmensgewinnen in der Schweiz abgeschafft werden. Das Bassin lémanique ist Standort zahlreicher globaler Konzerne, die...
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Taxes in an e-commerce generation
Agrawal, David R.; Fox, William F. - 2016
Rapid growth in e-commerce has altered the ability of jurisdictions to enforce commodity taxes on a destination basis. This results in different effective tax rates depending on the way in which goods and services are purchased and the characteristics of both the products and the sellers. We...
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Migration and tax yields in a devolved economy
Foreman-Peck, James S.; Zhou, Peng - 2016
Households may migrate between jurisdictions to secure preferred mixes of collectively sup-plied services and taxation. But devolution of taxes to sub-national jurisdictions could reduce expected tax revenue if some move to lower tax regimes, constraining devolved government policy. This paper...
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Cross-country econometric study on the impact of fiscal incentives on FDI
Revilla, Ma. Laarni D. - 2016
The increasing level of competition for foreign direct investment (FDI) in the 1990s triggered many countries to offer various fiscal incentives. Specifically, many Asian countries persistently keep their tax rates competitive. To empirically investigate the relationship between the two...
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On the role of state-federal complementarities in vertical tax externalities : evidence from the 1980 crude oil windfall act
Perez-Sebastian, Fidel; Raveh, Ohad - 2016
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State capacity, capital mobility, and tax competition
Daneshmand, Arian; Abdollah-Milani, Mahnoush - In: Iranian economic review : journal of University of Tehran 20 (2016) 1, pp. 33-47
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Political competition and tax revenues in developing countries
Yogo, Urbain Thierry; Njib, Martine M. Ngo - International Centre for Tax and Development - 2016
Building on the literature of the political economy of taxation, this article explores the relationship between political competition and tax revenues using a sample of 89 developing countries from 1988 to 2010. Owing to the inertia of tax variables, we estimate a dynamic panel data model using...
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Introducing an IP license box in Switzerland : quantifying the effects
Chatagny, Florian; Köthenbürger, Marko; Stimmelmayr, … - 2016 - This version: October 2016
In response to mounting international pressure to reform the ring-fenced elements of its tax system, the Swiss government has put forward a comprehensive tax reform package. The proposal comprises the introduction of a license box, a substantial reduction in cantonal pro t tax rates, and an...
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Fiscal competition and public debt
Janeba, Eckhard; Todtenhaupt, Maximilian - 2016
The implications of high indebtedness for strategic tax setting in internationally integrated capital markets have found little attention so far. We analyze when and how changes in initial debt levels affect the distribution of economic activity across space. When public borrowing is...
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Tax competition and fiscal equalization under corporate income taxation
Liesegang, Caterina; Runkel, Marco - 2016
This paper challenges the view that tax base equalization by the so-called Representative Tax System (RTS) removes inefficient undertaxation in corporate tax competition. The innovation of the paper is that it focuses on a tax on corporate income, instead of the unit tax on capital considered in...
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Fiscal policy in Europe: taxation, debt and direct democracy with multiple jurisdictions
Streif, Frank - 2016
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International tax policy : between competition and cooperation
Dagan, Tsilly - 2018
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International tax competition and the deficit bias
Arcaelan, Calin - 2015
I analyze the dynamic effects of tax competition on public budget deficits. I find that stronger tax competition leads to a fiscal deficit bias at the early stages of financial liberalization. When countries differ in terms of capital mobility, further liberalization leads to external imbalances...
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Heterogeneous vertical tax externalities, capital mobility, and the fiscal advantage of natural resources
Perez-Sebastian, Fidel; Raveh, Ohad; Reingewertz, Yaniv - 2015
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Factors of tax decentralization in OECD-Europe countries
Jílek, Milan - In: European financial and accounting journal : EFAJ 10 (2015) 2, pp. 33-49
The article deals with the issue of tax decentralization to local government. The aim of the article is to describe the tax decentralization to local governments with respect to its possible determinants and to verify empirically the relevancy of theoretical factors generally explaining fiscal...
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Limiting profit shifting in a model with heterogeneous firm productivity
Langenmayr, Dominika - In: The B.E. journal of economic analysis & policy 15 (2015) 4, pp. 1657-1677
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Ad valorem taxation, equalisation and commuting in a federation : horizontal and vertical tax externalities revisited
Sas, Willem - 2015
In this paper, commuting is introduced to a federal economy where benevolent lower-level (state) governments levy an ad valorem tax on labour income. This results in inefficiently low levels of taxation, even when households as a whole do not migrate. Indeed, rather than attracting more workers...
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Optimal fiscal policy in an open economy with capital income shifting and consumer cross-border purchases
Kudła, Janusz; Kocia, Agata; Kopczewska, Katarzyna; … - In: Equilibrium : quarterly journal of economics and … 10 (2015) 2, pp. 9-30
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Implementing partial tax harmonization in an asymmetric tax competition game with repeated interaction
Itaya, Jun-ichi; Okamura, Makoto; Yamaguchi, Chikara - 2015
This paper investigates the conditions under which partial harmonization for capital taxation is sustained in a repeated interactions model of tax competition when there are three countries with heterogenous capital endowments. We show that regardless of the structure of the coalition (i.e. full...
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Why finance ministers favor carbon taxes, even if they do not take climate change into account
Franks, Max; Edenhofer, Ottmar; Lessmann, Kai - 2015
Fiscal considerations may shift governmental priorities away from environmental concerns: Finance ministers face strong demand for public expenditures such as infrastructure investments but they are constrained by international tax competition. We develop a multi-region model of tax competition...
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Income redistribution in open economies : presented at CESifo Area Conference on Global Economy, May 2015
Tóbiás, Áron - 2015
I propose a model of income redistribution in an open-economy environment. The world consists of a finite number of countries whose governments seek to maximize the welfare of their low-skilled populations by taxing skilled workers' labor income. While tax competition limits the extent to which...
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Diskriminierende Unternehmensbesteuerung und Standortwettbewerb
Geiken, Christian - 2015
Diese Arbeit beschäftigt sich mit verschiedenen Aspekten einer diskriminierenden Unternehmensbesteuerung und betrachtet dabei unter anderem die Optimalität eines solchen Steuersystems aus einer finanzwissenschaftlichen Perspektive.
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G7-Finanzgipfel in Dresden
Fuest, Clemens - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 95 (2015) 6, pp. 370-371
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Tax gradient : spatial aspects of fiscal competition
Agrawal, David R. - 2015
State borders create a discontinuous tax treatment of retail sales. In a Nash game, local tax rates will be higher on the low-state-tax side of a border. Local taxes will decrease from the nearest high-tax border and increase from the low-tax border. Using driving time from state borders and all...
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Introducing an IP licence box in Switzerland : quantifying the effects
Chatagny, Florian; Köthenbürger, Marko; Stimmelmayr, … - 2015 - This Version: July 2015
In response to the increasing international pressure on Switzerland to reform the ring-fenced elements in its tax system, the Swiss Government has put forward a comprehensive tax reform package. The proposal comprises, among other things, the introduction of a licence box, a substantial...
Saved in:
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Introducing an IP licence box in Switzerland : quantifying the effects
Chatagny, Florian; Köthenbürger, Marko; Stimmelmayr, … - 2015 - This Version: July 2015
In response to the increasing international pressure on Switzerland to reform the ring-fenced elements in its tax system, the Swiss Government has put forward a comprehensive tax reform package. The proposal comprises, among other things, the introduction of a licence box, a substantial...
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Decline of CFC rules and rise of IP boxes : how the ECJ affects tax competition and economic distortions in Europe
Bräutigam, Rainer; Spengel, Christoph; Streif, Frank - 2015
The European Court of Justice (ECJ) has become an influential player in the field of direct taxation in the European Union in the past twenty years. However, it is unclear whether the ECJ's decisions actually increase tax neutrality and therefore contribute to the achievement of an internal...
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Wettbewerb sinnvoll? : kommunale Steuersätze
Junkernheinrich, Martin - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 95 (2015) 8, pp. 512
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Equilibrium leadership in tax competition models with capital ownership : a rejoinder
Hindriks, Jean; Nishimura, Yukihiro - 2015
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On the implications of introducing cross-border loss-offset in the European Union
Kalamov, Zarko; Runkel, Marco - 2015
This article investigates a tax competition model where countries compete for capital and profits of multinational enterprises (MNEs) through statutory tax rates and cross-border loss-offset provisions, which allow a transfer of foreign subsidiaries’ losses to the parent company. A joint...
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The impact of taxes on competition for CEOs
Krenn, Peter - 2015 - This version: June 2015
This paper tries to answer the question how taxation of corporate and individual income affects competition among firms for highly-skilled human resources like CEOs. It shows that individual income taxes can perform a substantial impact on the outcome of such a competition if marginal tax rates...
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Can GTA municipalities raise property taxes? An analysis of tax competition and Revenue Hills
Tassonyi, Almos; Bird, Richard M.; Slack, Naomi E. - 2015
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Cross-border or online : tax competition with mobile consumers under destination and origin principle
Birg, Laura - 2015 - December 2015
This paper studies the effect of an online retailer on spatial tax competition with mobile consumers. If taxation for online purchases follows the destination principle, the entry of the online retailer mitigates tax competition; if taxation for online purchases follows the origin principle, the...
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Learning to tax : interjurisdictional tax competition under incomplete information
Becker, Johannes; Davies, Ronald B. - 2015
We present a multi-period model in which countries set source-based taxes with- out having precise information how their and their neighbours' tax rates affect the tax base. Countries can learn from past experience and from observing their neighbours' outcomes and/or tax policy choices. We...
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Economic integration and interdependence of tax policy
Holzmann, Carolin; Schwerin, Axel von - 2015
This paper provides empirical evidence for interdependence of jurisdictions' tax policies. We study tax policy interdependence between municipalities in the economically integrated European Metropolitan Area Frankfurt/Rhein-Main, that spreads across two German states, Hesse, and...
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