Tax competition arguments suggest that a government that operate in an open economy (such as local governments) should not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance…
This paper outlines some of the implications of factor market integration for fiscal policy in the countries of the EU and for the EU itself. It draws particular attention to the dynamic dimensions of factor…
Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of government affects the tax base of the other. This paper carries out a theoretical analysis…
In this paper, we test empirically for strategic behavior among the states using the cash support program Aid to Families with Dependent Children (AFDC). To motivate the empirical work, we adapt Wildasin's [41]…
The paper deals with growth determinants of innovative and non-innovative start-ups in Eastern and Western Germany. Based on theoretical approaches explaining the growth of firms, hypotheses on potential…
This empirical analysis deals with the determinants of growth and the explanation of variations in the growth between innovative and non-innovative start-ups. Based on theoretical models explaining the growth of…
The present paper deals with the question whether "Gibrat's law" is applicable to firms founded between 1989 and 1996 within the Western German manufacturing sector or not. The underlying assumption is that size…
This paper analyzes the influence of the structure of collective bargaining on foreign direct investment abroad, using a panel of 19 OECD countries in 1980, 1990, and 1994. The degree of centralization as well…