The political geography of tax h(e)avens and tax hells:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Bonn
Univ., Sonderforschungsbereich 303
1997
|
| Schriftenreihe: | Discussion paper / Sonderforschungsbereich 303 "Information und die Koordination Wirtschaftlicher Aktivitäten", Projektbereich A
541 |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 21 S. graph. Darst. |
Internformat
MARC
| LEADER | 00000nam a2200000 cb4500 | ||
|---|---|---|---|
| 001 | BV024474285 | ||
| 003 | DE-604 | ||
| 005 | 20090910 | ||
| 007 | t | ||
| 008 | 970321s1997 d||| |||| 00||| eng d | ||
| 035 | |a (OCoLC)916319110 | ||
| 035 | |a (DE-599)BVBBV024474285 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-83 | ||
| 100 | 1 | |a Hansen, Nico A. |d 1968- |e Verfasser |0 (DE-588)115579559 |4 aut | |
| 245 | 1 | 0 | |a The political geography of tax h(e)avens and tax hells |c Nico A. Hansen and Anke S. Kessler |
| 264 | 1 | |a Bonn |b Univ., Sonderforschungsbereich 303 |c 1997 | |
| 300 | |a 21 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a Discussion paper / Sonderforschungsbereich 303 "Information und die Koordination Wirtschaftlicher Aktivitäten", Projektbereich A |v 541 | |
| 700 | 1 | |a Kessler, Anke S. |d 1968- |e Verfasser |0 (DE-588)113775148 |4 aut | |
| 810 | 2 | |a Sonderforschungsbereich Information und die Koordination Wirtschaftlicher Aktivitäten |p Projektbereich Informationsökonomie und Allokationstheorie |t Discussion paper |v 541 |w (DE-604)BV004848750 |9 541 | |
| 856 | 4 | 2 | |m GBV Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018450126&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-018450126 | ||
Datensatz im Suchindex
| _version_ | 1804140462430224384 |
|---|---|
| adam_text | THE POLITICAL GEOGRAPHY OF TAX H(E)AVENS AND TAX HELLS NICO A. HANSEN
AND ANKE S. KESSLER* UNIVERSITY OF BONN SFB-DISCUSSION PAPER A-541
JANUARY 1997 (FIRST VERSION JANUARY 1996) ABSTRACT WE ANALYZE DECENTRAL
INCOME TAXATION IN A FEDERAL SYSTEM. INDIVIDUALS ARE FREE TO MI- GRATE
BETWEEN POLITICALLY INDEPENDENT JURISDICTIONS, IN WHICH LOCAL POLICIES
ARE DETERMINED BY MAJORITY RULE OF THE RESIDENTS. TAX REGIMES IN
EQUILIBRIUM DEPEND ON THE RELATIVE GEOGRAPHICAL SIZE OF THE
JURISDICTIONS. IF THEIR RELATIVE SIZE IS MODEST, TAXATION AND RE-
DISTRIBUTION LEVELS ARE EQUAL AND SIMILAR TO A CENTRAL SYSTEM. IF,
HOWEVER, RELATIVE SIZE IS EXTREME, I.E. WITH VERY SMALL AND VERY LARGE
REGIONS, TAX HEAVENS AND TAX HELLS CAN EVOLVE. SMALL JURISDICTIONS WILL
BE INHABITED BY RICH HOUSEHOLDS AND WILL CONDUCT LOW TAX POLICIES (TAX
HEAVENS), WHILE POOR HOUSEHOLDS LIVE IN LARGE JURISDICTIONS WHERE TAXES
ARE HIGH (TAX HELLS). WE THUS ESTABLISH THAT HUGE GEOGRAPHICAL
DIFFERENCES TRANSLATE INTO POLITICAL AS WELL AS ECONOMIC DIVERGENCE OF
JURISDICTIONS. KEYWORDS: INCOME TAXATION, MIGRATION, FISCAL FEDERALISM,
REDISTRIBUTION JEL-CLASSIFICATION: H71, H73 DEPARTMENT OF ECONOMICS,
UNIVERSITY OF BONN, ADENAUERALLEE 24-42, D-53113 BONN, GERMANY; TEL:
+49-228-73 79 98; FAX: +49-228-73 92 39; E-MAIL:
HANSEN@UNITAS.OR.UNI-BONN.DE. WE WISH TO THANK TRACEY BELCOURT, DIETER
BALKENBORG, CHRISTIAN EWERHART, GERHARD GLOMM, AND DAVID PINES, AS WELL
AS VARIOUS SEMINAR PARTICIPANTS AT THE UNIVERSITY OF BONN FOR HELPFUL
DISCUSSION AND SUGGESTIONS. BOTH AUTHORS GRATEFULLY ACKNOWLEDGE THAT
THEIR RESEARCH WAS PARTIALLY FINANCED BY DEUTSCHE FORSCHUNGSGEMEINSCHAFT
AND SFB 303 AT THE UNIVERSITY OF BONN.
|
| any_adam_object | 1 |
| author | Hansen, Nico A. 1968- Kessler, Anke S. 1968- |
| author_GND | (DE-588)115579559 (DE-588)113775148 |
| author_facet | Hansen, Nico A. 1968- Kessler, Anke S. 1968- |
| author_role | aut aut |
| author_sort | Hansen, Nico A. 1968- |
| author_variant | n a h na nah a s k as ask |
| building | Verbundindex |
| bvnumber | BV024474285 |
| ctrlnum | (OCoLC)916319110 (DE-599)BVBBV024474285 |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01428nam a2200289 cb4500</leader><controlfield tag="001">BV024474285</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20090910 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">970321s1997 d||| |||| 00||| eng d</controlfield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)916319110</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV024474285</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-83</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Hansen, Nico A.</subfield><subfield code="d">1968-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)115579559</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">The political geography of tax h(e)avens and tax hells</subfield><subfield code="c">Nico A. Hansen and Anke S. Kessler</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Bonn</subfield><subfield code="b">Univ., Sonderforschungsbereich 303</subfield><subfield code="c">1997</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">21 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">Discussion paper / Sonderforschungsbereich 303 "Information und die Koordination Wirtschaftlicher Aktivitäten", Projektbereich A</subfield><subfield code="v">541</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Kessler, Anke S.</subfield><subfield code="d">1968-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)113775148</subfield><subfield code="4">aut</subfield></datafield><datafield tag="810" ind1="2" ind2=" "><subfield code="a">Sonderforschungsbereich Information und die Koordination Wirtschaftlicher Aktivitäten </subfield><subfield code="p">Projektbereich Informationsökonomie und Allokationstheorie</subfield><subfield code="t">Discussion paper</subfield><subfield code="v">541</subfield><subfield code="w">(DE-604)BV004848750</subfield><subfield code="9">541</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">GBV Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018450126&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-018450126</subfield></datafield></record></collection> |
| id | DE-604.BV024474285 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T22:00:22Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-018450126 |
| oclc_num | 916319110 |
| open_access_boolean | |
| owner | DE-83 |
| owner_facet | DE-83 |
| physical | 21 S. graph. Darst. |
| publishDate | 1997 |
| publishDateSearch | 1997 |
| publishDateSort | 1997 |
| publisher | Univ., Sonderforschungsbereich 303 |
| record_format | marc |
| series2 | Discussion paper / Sonderforschungsbereich 303 "Information und die Koordination Wirtschaftlicher Aktivitäten", Projektbereich A |
| spelling | Hansen, Nico A. 1968- Verfasser (DE-588)115579559 aut The political geography of tax h(e)avens and tax hells Nico A. Hansen and Anke S. Kessler Bonn Univ., Sonderforschungsbereich 303 1997 21 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Discussion paper / Sonderforschungsbereich 303 "Information und die Koordination Wirtschaftlicher Aktivitäten", Projektbereich A 541 Kessler, Anke S. 1968- Verfasser (DE-588)113775148 aut Sonderforschungsbereich Information und die Koordination Wirtschaftlicher Aktivitäten Projektbereich Informationsökonomie und Allokationstheorie Discussion paper 541 (DE-604)BV004848750 541 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018450126&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Hansen, Nico A. 1968- Kessler, Anke S. 1968- The political geography of tax h(e)avens and tax hells |
| title | The political geography of tax h(e)avens and tax hells |
| title_auth | The political geography of tax h(e)avens and tax hells |
| title_exact_search | The political geography of tax h(e)avens and tax hells |
| title_full | The political geography of tax h(e)avens and tax hells Nico A. Hansen and Anke S. Kessler |
| title_fullStr | The political geography of tax h(e)avens and tax hells Nico A. Hansen and Anke S. Kessler |
| title_full_unstemmed | The political geography of tax h(e)avens and tax hells Nico A. Hansen and Anke S. Kessler |
| title_short | The political geography of tax h(e)avens and tax hells |
| title_sort | the political geography of tax h e avens and tax hells |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018450126&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV004848750 |
| work_keys_str_mv | AT hansennicoa thepoliticalgeographyoftaxheavensandtaxhells AT kesslerankes thepoliticalgeographyoftaxheavensandtaxhells |