Tax competition, tax coordination and tax harmonization: The effects of EMU-Reference-Cited by-同舟云学术

Tax competition, tax coordination and tax harmonization: The effects of EMU

Published:1996 Issue:1 Volume:23 Page:59-89
ISSN:0340-8744
Container-title:Empirica
language:en
Short-container-title:Empirica

Author:

Genser Bernd,Haufler Andreas

Publisher

Springer Science and Business Media LLC

Subject

Development,Geography, Planning and Development

Link

http://link.springer.com/content/pdf/10.1007/BF00925008.pdf

Reference61 articles.

1. Berglas, E. (1981), ?Harmonization of commodity taxes?,Journal of Public Economics 16, 377?387.

2. Bhandari, J.S. and T.A. Mayer (1990), ?A note on saving-investment correlations in the EMS?,IMF Working Paper No. 97. Washington, D.C.

3. Bovenberg, L.A. (1994), ?Destination- and origin-based taxation under international capital mobility?,International Tax and Public Finance 1, 247?273.

4. Bucovetsky, S. and J.D. Wilson (1991), ?Tax competition with two tax instruments?,Regional Science and Urban Economics 21, 333?350.

5. Bundesministerium der Finanzen (1994), ?Ausarbeitung der endgültigen Regelung für die Umsatzbesteuerung des innergemeinschaftlichen Waren- und Dienstleistungsverkehrs und für ein funktionsfähiges Clearing-Verfahren. Gutachten der Ursprungslandkommission?,Schriftenreihe des BMF, Heft 52. Bonn.

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