Arbeiter und Arbeiterbewegung im Vergleich: Berichte zur internationalen historischen Forschung
In: Historische Zeitschrift
In: Sonderheft 15
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In: Historische Zeitschrift
In: Sonderheft 15
In: Probleme des Kapitalmarkts
In: Kolloquien, Beiträge 23
In: A Research Agenda for Corporate Law (Christopher Bruner and Marc Moore (eds.)), Forthcoming
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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 and diverging fiscal deficits while corporate tax rates converge. Consistent with theory, I find that stronger tax competition increases deficits in a sample of OECD countries, controlling for tax revenues and other standard determinants of fiscal deficits.
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In: Higher School of Economics Research Paper No. WP BRP 52/SOC/2014
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Working paper
In: Straits Times, 2 October 2013
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In: Soviet and Post-Soviet Politics and Society 109
In: Pace Environmental Law Review, Band 28, Heft 3, S. 2011
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In: Kasseler Management-Forum 5
In: Entwicklungspolitik: Zeitschrift, Heft 4, S. 22-24
ISSN: 0720-4957
World Affairs Online
In: Journal of contemporary China, Band 10, Heft 26, S. 61-74
ISSN: 1067-0564
In: Asia-Pacific review, Band 7, Heft 2, S. 33-40
ISSN: 1343-9006
In: Nomos-Universitätsschriften
In: Recht 29
In: Materialien zur politischen Bildung: Analysen, Berichte, Dokumente, Heft 3, S. 31-37
ISSN: 0340-0476