Corporate tax levels have fallen substantially in Europe during the last decades. A broad literature has identified tax competition as one reason for this decline in corporate tax levels. However, none of these…
This paper exploits detailed information on local political and socioeconomic networks and a reform of local fiscal equalization in North Rhine-Westphalia (NRW) to identify the role of learning in local tax rate…
Auch in unsicheren Zeiten fungieren frühe und glaubwürdige Zusagen, etwa INDCs ("Intended Nationally Determined Contributions", Angestrebte national festgelegte Beiträge), als wichtige Signale für zukünftige…
