Laura Seelkopf

Tax Competition and National Welfare

12 Seiten · 3,69 EUR
(April 2014)

Ich bin mit den AGB, insbesondere Punkt 10 (ausschließlich private Nutzung, keine Weitergabe an Dritte), einverstanden und erkenne an, dass meine Bestellung nicht widerrufen werden kann.

From the introduction of the editors:

Laura Seelkopf discusses why states offer tax advantages for private individuals and companies at all. From the economic rationale of a small country, tax competition provides an incentive for economic growth and development. Nevertheless, stable institutional conditions are an essential prerequisite for the competitive advantage of smallness. In many cases these conditions can be offered by democracies, whereas autocracies can rarely provide them.