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Feld, Lars P. Steuerwettbewerb und seine Auswirkungen auf Allokation und Distribution. Ein Überblick und eine empirische Analyse für die Schweiz
2000. XIV, 465 pages. BtrFin 10
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Lars P FeldSteuerwettbewerb und seine Auswirkungen auf Allokation und DistributionEin Überblick und eine empirische Analyse für die Schweiz
[Tax Competition and its Effects on Allocation and Distribution. A Survey and an Empirical Analysis for Switzerland. By Lars P. Feld.]Published in German. Lars P. Feld evaluates the economic arguments for or against tax competition in a federal polity and summarizes the empirical evidence concerned with the extent and impact of tax competition. On this basis, he conducts an empirical analysis of tax competition in Switzerland as a country which is particularly suited for such an analyis. It is the only OECD country in which the subfederal jurisdictions have the basic power to tax personal and corporate incomes actually leading to a considerable variation in personal and corporate income tax burdens among Swiss states (cantons) and local jurisdictions.
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