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Are Your Taxes (Too) Set in Beijing? — Einfluss der Globalisierung auf die Steuereinnahmen in Deutschland

Theories of tax competition describing the effects of taxation on international mobile factors suggest with increasing economic integration a shift to higher taxation of immobile factors. Recent empirical findings (Rodrik) give some evidence on these hypotheses. This paper shows that... Full description

1st Person: Heilemann, Ullrich
Additional Persons: von Loeffelholz, Hans Dietrich verfasserin; Renn, Sandra M. verfasserin
Source: in Review of economics Vol. 51, No. 3 (2000), p. 255-272
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Type of Publication: Article
Language: German
Published: 2000
Keywords: research-article
Online: Volltext
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