Lüder Gerken, Jörg Märkt, Gerhard Schick
Internationaler Steuerwettbewerb
[International Tax Competition. By Lüder Gerken, Jörg Märkt, Gerhard Schick.]
2000. 334 pages. Unrevised ebook edition 2025. including VAT
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The authors pick up the current discussion on taxation policy and tax competition. They provide a readily comprehensible description of tax competition phenomenon as well as a clear normative discussion of suitable and unsuitable forms of this competition. In doing so, they devise a system of competition in the German economic tradition in which international tax competition can develop productively.