Tax harmonization and tax competition in the European Union: Lessons from Switzerland

Journal of Public Economics

Volumn 60, Issue 3, 1996, Pages 351-371

  Kirchgässner, Gebhard ^a   Pommerehne, Werner W ^b,c  

^a UNIVERSITY OF ST GALLEN   (Switzerland)

^b SAARLAND UNIVERSITY   (Germany)

^c UNIVERSITY OF ZURICH   (Switzerland)

Author keywords

European integration; Fiscal federalism; Tax competition

Indexed keywords

EID: 0030170785     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/0047-2727(95)01556-6     Document Type: Article

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