Tax competition, redistribution, and the European welfare state:
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Format: | Abschlussarbeit Buch |
Sprache: | English |
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Berlin
wvb Wissenschaftlicher Verlag Berlin
[2021]
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Online-Zugang: | Inhaltsverzeichnis |
Beschreibung: | xxix, 428 Seiten Diagramme |
ISBN: | 9783961382798 3961382794 |
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245 | 1 | 0 | |a Tax competition, redistribution, and the European welfare state |c Leonie Backeberg |
264 | 1 | |a Berlin |b wvb Wissenschaftlicher Verlag Berlin |c [2021] | |
264 | 4 | |c © 2021 | |
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Datensatz im Suchindex
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adam_text |
1
2
3
4
5
6
7
8
9
CONTENTS
IN
BRIEF
INTRODUCTION
1
PART
I
EUROPEAN
WELFARE
STATES
HISTORICAL
AND
THEORETICAL
REFLECTIONS
ON
THE
DEVELOPMENT
OF
WELFARE
STATES
13
WELFARE
STATE
REGIMES:
STRUCTURE
OF
REVENUE
AND
EXPENDITURE
39
PART
II
THE
EXTENT
AND
EFFECTS
OF
TAX
COMPETITION
THE
THEORY
OF
TAX
COMPETITION
71
TAX
POLICY
CONVERGENCE
IN
THE
EUROPEAN
UNION
119
CORPORATE
TAXATION:
THE
SPILLOVER
EFFECTS
OF
NATIONAL
TAX
RATE
CHOICES
161
TAX
COMPETITION
AND
THE
DYNAMICS
OF
INCOME
REDISTRIBUTION
201
PART
III
TOWARDS
A
EUROPEAN
WELFARE
STATE
A
EUROPEAN
UNEMPLOYMENT
BENEFIT
SCHEME:
RATIONALE
AND
PERSPECTIVES
261
CONCLUSION
311
CONTENTS
ACKNOWLEDGMENTS
VII
LIST
OF
FIGURES
XV
LIST
OF
TABLES
XXI
ACRONYMS
XXV
1
INTRODUCTION
1
1.1
MOTIVATION
1
1.2
RESEARCH
QUESTIONS
4
1.3
OUTLINE
OF
THE
DISSERTATION
5
PART
I
EUROPEAN
WELFARE
STATES
2
HISTORICAL
AND
THEORETICAL
REFLECTIONS
ON
THE
DEVELOPMENT
OF
WELFARE
STATES
13
2.1
INTRODUCTION
13
2.2
DEFINITION
OF
THE
WELFARE
STATE
14
2.3
FORMATION,
EXPANSION,
AND
RETRENCHMENT
OF
EUROPEAN
WELFARE
STATES
17
2.3.1
THE RISE
OF
THE
WELFARE
STATE
IN
WESTERN
EUROPE
18
2.3.2
CENTRAL
AND
EASTERN
EUROPEAN
WELFARE
STATES
24
2.3.3
WELFARE
STATES
IN
A
UNITED
EUROPE
27
2.4
DETERMINANTS
OF
WELFARE
STATE
DEVELOPMENT
30
2.4.1
THE FUNCTIONALIST
PERSPECTIVE
31
2.4.2
THE
INSTITUTIONALIST
PERSPECTIVE
33
2.4.3
THE POWER
RESOURCE
PERSPECTIVE
34
2.5
CONCLUSION
36
3
WELFARE
STATE
REGIMES:
STRUCTURE
OF
REVENUE
AND
EXPENDITURE
39
3.1
INTRODUCTION
39
3.2
LITERATURE
ON
WELFARE
STATE
REGIMES
40
3.3
WELFARE
STATE
REGIMES
IN
THE
EUROPEAN
UNION
49
3.3.1
THE
LIBERAL
WELFARE
STATE
51
XII
3.3.2
THE
CONSERVATIVE
WELFARE
STATE
54
3.3.3
THE
SOCIAL
DEMOCRATIC
WELFARE
STATE
57
3.3.4
THE
MEDITERRANEAN
WELFARE
STATE
60
3.3.5
THE
POST-COMMUNIST
LIBERAL
WELFARE
STATE
62
3.3.6
THE
POST-COMMUNIST
CONSERVATIVE
WELFARE
STATE
64
3.4
CONCLUSION
66
PART
II
THE
EXTENT AND
EFFECTS
OF
TAX
COMPETITION
4
THE
THEORY
OF
TAX
COMPETITION
71
4.1
INTRODUCTION
71
4.2
DEFINITION
OF
TAX
COMPETITION
73
4.3
THE
NON-FORMAL
BEGINNINGS
75
4.4
THE BASIC
TAX
COMPETITION
MODEL
78
4.4.1
ASSUMPTIONS
AND
MODEL
PROPERTIES
78
4.4.2
EXTERNALITIES
AND
NATIONAL
BEST
RESPONSES
81
4.4.3
SOCIAL
OPTIMALITY
AND
PUBLICLY
PROVIDED
GOODS
85
4.5
BROADENING THE
SCOPE:
EXTENSIONS
OF
THE
BASIC
MODEL
89
4.5.1
MULTIPLE
TAX
INSTRUMENTS
90
4.5.2
ASYMMETRIC
TAX
COMPETITION
93
4.5.3
PUBLIC
DEBT
97
4.5.4
GOVERNANCE
STRUCTURES
98
4.5.5
LEVIATHAN
GOVERNMENTS
100
4.5.6
AGGLOMERATION ECONOMIES
104
4.6
TAX
INCIDENCE
106
4.6.1
PARTIAL
EQUILIBRIUM
MODELS
107
4.6.2
STATIC
GENERAL
EQUILIBRIUM
MODELS
109
4.6.3
DYNAMIC
GENERAL
EQUILIBRIUM
MODELS
112
4.7
FORMULATION
OF
HYPOTHESES
113
5
TAX
POLICY
CONVERGENCE
IN
THE
EUROPEAN
UNION
119
5.1
INTRODUCTION
119
5.2
CONTEXT
AND
CAUSAL
RELATIONS:
THE
EU
AS
A
DRIVER
OF
CONVERGENCE
121
5.2.1
HARMONISATION
121
5.2.2
IMPOSITION
126
5.2.3
COMPETITION
128
5.2.4
COMMUNICATION
128
5.2.5
INDEPENDENT
PROBLEM-SOLVING
130
5.3
EMPIRICAL
LITERATURE
ON
CONVERGENCE
130
5.4
DATA AND
METHODOLOGY
135
5.4.1
ECONOMETRIC
CONVERGENCE
TESTS
135
XIII
5.4.2
PROCEDURE
TO
DETERMINE
CONVERGENCE
CLUBS
139
5.4.3
DATA
141
5.5
RESULTS
142
5.5.1
TAX
RATE
CONVERGENCE
143
5.5.2
TAX
REVENUE
CONVERGENCE
149
5.5.3
SENSITIVITY
ANALYSIS
154
5.6
CONCLUSION
157
6
CORPORATE
TAXATION:
THE
SPILLOVER
EFFECTS
OF
NATIONAL
TAX
RATE
CHOICES
161
6.1
INTRODUCTION
161
6.2
EMPIRICAL
LITERATURE
ON
CORPORATE
TAX
COMPETITION
163
6.3
DATA
AND
METHODOLOGY
172
6.3.1
BASIC
ECONOMETRIC
ISSUES
172
6.3.2
ESTIMATION
STRATEGY AND
SPATIAL
WEIGHTS
176
6.3.3
DATA
180
6.4
RESULTS
182
6.4.1
REGRESSION
DIAGNOSTICS
183
6.4.2
SPILLOVERS
IN
EUROPEAN
CORPORATE
TAXATION
184
6.4.3
ASSESSING THE
ROLE
OF
CAPITAL
MOBILITY
188
6.4.4
COMPETITION
FOR
CORPORATE
PROFITS
AND
INVESTMENTS
194
6.4.5
SENSITIVITY
ANALYSIS
197
6.5
CONCLUSION
198
7
TAX
COMPETITION
AND
THE
DYNAMICS
OF
INCOME
REDISTRIBUTION
201
7.1
INTRODUCTION
201
7.2
TRENDS
AND
MEASUREMENT
OF
INCOME
INEQUALITY
203
7.3
GLOBALISATION,
COMPETITION,
REDISTRIBUTION,
AND
THE EXTANT
LITERATURE
210
7.3.1
TAKING
A
STEP
BACK:
GLOBALISATION
AND
MARKET
INCOME
INEQUALITY
212
7.3.2
WELFARE
STATES
UNDER
PRESSURE
217
7.3.3
THE
MISSING
LINK:
THE
REVENUE
SIDE
OF
THE
STATE
222
7.4
DATA
AND
METHODOLOGY
226
7.4.1
ECONOMETRIC
COMPLEXITIES
IN
DYNAMIC
PANELS
226
7.4.2
ESTIMATION
STRATEGY
AND
INTERACTION
TERMS
230
7.4.3
DATA
233
7.5
RESULTS
236
7.5.1
REGRESSION
DIAGNOSTICS
236
7.5.2
THE
EFFECT
ON
DISPOSABLE
INCOME
INEQUALITY
238
7.5.3
SOCIAL
SECURITY
TRANSFERS
AS
A
TRANSMISSION
CHANNEL
245
7.5.4
SENSITIVITY
ANALYSIS
250
7.6
DISCUSSION
252
7.7
CONCLUSION
256
XIV
PART
III
TOWARDS
A
EUROPEAN
WELFARE
STATE
8
A
EUROPEAN
UNEMPLOYMENT
BENEFIT
SCHEME:
RATIONALE
AND
PERSPECTIVES
261
8.1
INTRODUCTION
261
8.2
EUROPEAN
SOCIAL
POLICY:
A HISTORICAL
OVERVIEW
264
8.3
FISCAL RATIONALE
FOR
A
COMMON
SOCIAL
SECURITY
SYSTEM
269
8.3.1
CYCLICAL
STABILISATION
269
8.3.2
ALLOCATIVE
EFFICIENCY
272
8.3.3
REDISTRIBUTION
273
8.4
DESIGN
OF
A
EUROPEAN
UNEMPLOYMENT
BENEFIT
SCHEME
275
8.4.1
A
GENUINE
SCHEME
276
8.4.2
AN
EQUIVALENT
SCHEME
285
8.4.3
GENUINE
OR
EQUIVALENT?
292
8.5
DISCUSSION
AND
SWOT
ANALYSIS
295
8.5.1
STRENGTHS 296
8.5.2
WEAKNESSES
297
8.5.3
OPPORTUNITIES
299
8.5.4
THREATS
303
8.6
CONCLUSION
307
9
CONCLUSION
311
9.1
SUMMARY
311
9.2
CONTRIBUTIONS
315
9.3
LIMITATIONS
AND
PERSPECTIVES
FOR
FUTURE
RESEARCH
317
REFERENCES
321
A
APPENDIX
TO
CHAPTER
2
359
B
APPENDIX
TO
CHAPTER
3
365
C
APPENDIX
TO
CHAPTER
5
371
D
APPENDIX
TO
CHAPTER
6
397
E
APPENDIX
TO
CHAPTER
7
411 |
adam_txt |
1
2
3
4
5
6
7
8
9
CONTENTS
IN
BRIEF
INTRODUCTION
1
PART
I
EUROPEAN
WELFARE
STATES
HISTORICAL
AND
THEORETICAL
REFLECTIONS
ON
THE
DEVELOPMENT
OF
WELFARE
STATES
13
WELFARE
STATE
REGIMES:
STRUCTURE
OF
REVENUE
AND
EXPENDITURE
39
PART
II
THE
EXTENT
AND
EFFECTS
OF
TAX
COMPETITION
THE
THEORY
OF
TAX
COMPETITION
71
TAX
POLICY
CONVERGENCE
IN
THE
EUROPEAN
UNION
119
CORPORATE
TAXATION:
THE
SPILLOVER
EFFECTS
OF
NATIONAL
TAX
RATE
CHOICES
161
TAX
COMPETITION
AND
THE
DYNAMICS
OF
INCOME
REDISTRIBUTION
201
PART
III
TOWARDS
A
EUROPEAN
WELFARE
STATE
A
EUROPEAN
UNEMPLOYMENT
BENEFIT
SCHEME:
RATIONALE
AND
PERSPECTIVES
261
CONCLUSION
311
CONTENTS
ACKNOWLEDGMENTS
VII
LIST
OF
FIGURES
XV
LIST
OF
TABLES
XXI
ACRONYMS
XXV
1
INTRODUCTION
1
1.1
MOTIVATION
1
1.2
RESEARCH
QUESTIONS
4
1.3
OUTLINE
OF
THE
DISSERTATION
5
PART
I
EUROPEAN
WELFARE
STATES
2
HISTORICAL
AND
THEORETICAL
REFLECTIONS
ON
THE
DEVELOPMENT
OF
WELFARE
STATES
13
2.1
INTRODUCTION
13
2.2
DEFINITION
OF
THE
WELFARE
STATE
14
2.3
FORMATION,
EXPANSION,
AND
RETRENCHMENT
OF
EUROPEAN
WELFARE
STATES
17
2.3.1
THE RISE
OF
THE
WELFARE
STATE
IN
WESTERN
EUROPE
18
2.3.2
CENTRAL
AND
EASTERN
EUROPEAN
WELFARE
STATES
24
2.3.3
WELFARE
STATES
IN
A
UNITED
EUROPE
27
2.4
DETERMINANTS
OF
WELFARE
STATE
DEVELOPMENT
30
2.4.1
THE FUNCTIONALIST
PERSPECTIVE
31
2.4.2
THE
INSTITUTIONALIST
PERSPECTIVE
33
2.4.3
THE POWER
RESOURCE
PERSPECTIVE
34
2.5
CONCLUSION
36
3
WELFARE
STATE
REGIMES:
STRUCTURE
OF
REVENUE
AND
EXPENDITURE
39
3.1
INTRODUCTION
39
3.2
LITERATURE
ON
WELFARE
STATE
REGIMES
40
3.3
WELFARE
STATE
REGIMES
IN
THE
EUROPEAN
UNION
49
3.3.1
THE
LIBERAL
WELFARE
STATE
51
XII
3.3.2
THE
CONSERVATIVE
WELFARE
STATE
54
3.3.3
THE
SOCIAL
DEMOCRATIC
WELFARE
STATE
57
3.3.4
THE
MEDITERRANEAN
WELFARE
STATE
60
3.3.5
THE
POST-COMMUNIST
LIBERAL
WELFARE
STATE
62
3.3.6
THE
POST-COMMUNIST
CONSERVATIVE
WELFARE
STATE
64
3.4
CONCLUSION
66
PART
II
THE
EXTENT AND
EFFECTS
OF
TAX
COMPETITION
4
THE
THEORY
OF
TAX
COMPETITION
71
4.1
INTRODUCTION
71
4.2
DEFINITION
OF
TAX
COMPETITION
73
4.3
THE
NON-FORMAL
BEGINNINGS
75
4.4
THE BASIC
TAX
COMPETITION
MODEL
78
4.4.1
ASSUMPTIONS
AND
MODEL
PROPERTIES
78
4.4.2
EXTERNALITIES
AND
NATIONAL
BEST
RESPONSES
81
4.4.3
SOCIAL
OPTIMALITY
AND
PUBLICLY
PROVIDED
GOODS
85
4.5
BROADENING THE
SCOPE:
EXTENSIONS
OF
THE
BASIC
MODEL
89
4.5.1
MULTIPLE
TAX
INSTRUMENTS
90
4.5.2
ASYMMETRIC
TAX
COMPETITION
93
4.5.3
PUBLIC
DEBT
97
4.5.4
GOVERNANCE
STRUCTURES
98
4.5.5
LEVIATHAN
GOVERNMENTS
100
4.5.6
AGGLOMERATION ECONOMIES
104
4.6
TAX
INCIDENCE
106
4.6.1
PARTIAL
EQUILIBRIUM
MODELS
107
4.6.2
STATIC
GENERAL
EQUILIBRIUM
MODELS
109
4.6.3
DYNAMIC
GENERAL
EQUILIBRIUM
MODELS
112
4.7
FORMULATION
OF
HYPOTHESES
113
5
TAX
POLICY
CONVERGENCE
IN
THE
EUROPEAN
UNION
119
5.1
INTRODUCTION
119
5.2
CONTEXT
AND
CAUSAL
RELATIONS:
THE
EU
AS
A
DRIVER
OF
CONVERGENCE
121
5.2.1
HARMONISATION
121
5.2.2
IMPOSITION
126
5.2.3
COMPETITION
128
5.2.4
COMMUNICATION
128
5.2.5
INDEPENDENT
PROBLEM-SOLVING
130
5.3
EMPIRICAL
LITERATURE
ON
CONVERGENCE
130
5.4
DATA AND
METHODOLOGY
135
5.4.1
ECONOMETRIC
CONVERGENCE
TESTS
135
XIII
5.4.2
PROCEDURE
TO
DETERMINE
CONVERGENCE
CLUBS
139
5.4.3
DATA
141
5.5
RESULTS
142
5.5.1
TAX
RATE
CONVERGENCE
143
5.5.2
TAX
REVENUE
CONVERGENCE
149
5.5.3
SENSITIVITY
ANALYSIS
154
5.6
CONCLUSION
157
6
CORPORATE
TAXATION:
THE
SPILLOVER
EFFECTS
OF
NATIONAL
TAX
RATE
CHOICES
161
6.1
INTRODUCTION
161
6.2
EMPIRICAL
LITERATURE
ON
CORPORATE
TAX
COMPETITION
163
6.3
DATA
AND
METHODOLOGY
172
6.3.1
BASIC
ECONOMETRIC
ISSUES
172
6.3.2
ESTIMATION
STRATEGY AND
SPATIAL
WEIGHTS
176
6.3.3
DATA
180
6.4
RESULTS
182
6.4.1
REGRESSION
DIAGNOSTICS
183
6.4.2
SPILLOVERS
IN
EUROPEAN
CORPORATE
TAXATION
184
6.4.3
ASSESSING THE
ROLE
OF
CAPITAL
MOBILITY
188
6.4.4
COMPETITION
FOR
CORPORATE
PROFITS
AND
INVESTMENTS
194
6.4.5
SENSITIVITY
ANALYSIS
197
6.5
CONCLUSION
198
7
TAX
COMPETITION
AND
THE
DYNAMICS
OF
INCOME
REDISTRIBUTION
201
7.1
INTRODUCTION
201
7.2
TRENDS
AND
MEASUREMENT
OF
INCOME
INEQUALITY
203
7.3
GLOBALISATION,
COMPETITION,
REDISTRIBUTION,
AND
THE EXTANT
LITERATURE
210
7.3.1
TAKING
A
STEP
BACK:
GLOBALISATION
AND
MARKET
INCOME
INEQUALITY
212
7.3.2
WELFARE
STATES
UNDER
PRESSURE
217
7.3.3
THE
MISSING
LINK:
THE
REVENUE
SIDE
OF
THE
STATE
222
7.4
DATA
AND
METHODOLOGY
226
7.4.1
ECONOMETRIC
COMPLEXITIES
IN
DYNAMIC
PANELS
226
7.4.2
ESTIMATION
STRATEGY
AND
INTERACTION
TERMS
230
7.4.3
DATA
233
7.5
RESULTS
236
7.5.1
REGRESSION
DIAGNOSTICS
236
7.5.2
THE
EFFECT
ON
DISPOSABLE
INCOME
INEQUALITY
238
7.5.3
SOCIAL
SECURITY
TRANSFERS
AS
A
TRANSMISSION
CHANNEL
245
7.5.4
SENSITIVITY
ANALYSIS
250
7.6
DISCUSSION
252
7.7
CONCLUSION
256
XIV
PART
III
TOWARDS
A
EUROPEAN
WELFARE
STATE
8
A
EUROPEAN
UNEMPLOYMENT
BENEFIT
SCHEME:
RATIONALE
AND
PERSPECTIVES
261
8.1
INTRODUCTION
261
8.2
EUROPEAN
SOCIAL
POLICY:
A HISTORICAL
OVERVIEW
264
8.3
FISCAL RATIONALE
FOR
A
COMMON
SOCIAL
SECURITY
SYSTEM
269
8.3.1
CYCLICAL
STABILISATION
269
8.3.2
ALLOCATIVE
EFFICIENCY
272
8.3.3
REDISTRIBUTION
273
8.4
DESIGN
OF
A
EUROPEAN
UNEMPLOYMENT
BENEFIT
SCHEME
275
8.4.1
A
GENUINE
SCHEME
276
8.4.2
AN
EQUIVALENT
SCHEME
285
8.4.3
GENUINE
OR
EQUIVALENT?
292
8.5
DISCUSSION
AND
SWOT
ANALYSIS
295
8.5.1
STRENGTHS 296
8.5.2
WEAKNESSES
297
8.5.3
OPPORTUNITIES
299
8.5.4
THREATS
303
8.6
CONCLUSION
307
9
CONCLUSION
311
9.1
SUMMARY
311
9.2
CONTRIBUTIONS
315
9.3
LIMITATIONS
AND
PERSPECTIVES
FOR
FUTURE
RESEARCH
317
REFERENCES
321
A
APPENDIX
TO
CHAPTER
2
359
B
APPENDIX
TO
CHAPTER
3
365
C
APPENDIX
TO
CHAPTER
5
371
D
APPENDIX
TO
CHAPTER
6
397
E
APPENDIX
TO
CHAPTER
7
411 |
any_adam_object | 1 |
any_adam_object_boolean | 1 |
author | Backeberg, Leonie |
author_facet | Backeberg, Leonie |
author_role | aut |
author_sort | Backeberg, Leonie |
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building | Verbundindex |
bvnumber | BV047578485 |
classification_rvk | QL 410 |
ctrlnum | (OCoLC)1291706573 (DE-599)DNB1240413661 |
discipline | Wirtschaftswissenschaften |
discipline_str_mv | Wirtschaftswissenschaften |
format | Thesis Book |
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index_date | 2024-07-03T18:32:46Z |
indexdate | 2025-01-02T13:17:00Z |
institution | BVB |
isbn | 9783961382798 3961382794 |
language | English |
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spelling | Backeberg, Leonie Verfasser aut Tax competition, redistribution, and the European welfare state Leonie Backeberg Berlin wvb Wissenschaftlicher Verlag Berlin [2021] © 2021 xxix, 428 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier Dissertation Universität Bremen 2020 Europäische Union (DE-588)5098525-5 gnd rswk-swf Umverteilung (DE-588)4121808-5 gnd rswk-swf Einkommensverteilung (DE-588)4013898-7 gnd rswk-swf Steuerharmonisierung (DE-588)4125519-7 gnd rswk-swf Wohlfahrtsstaat (DE-588)4117641-8 gnd rswk-swf Steuerwettbewerb (DE-588)4403593-7 gnd rswk-swf corporate income tax tax competition policy convergence welfare state redistribution European Union (DE-588)4113937-9 Hochschulschrift gnd-content Europäische Union (DE-588)5098525-5 b Steuerwettbewerb (DE-588)4403593-7 s Steuerharmonisierung (DE-588)4125519-7 s Wohlfahrtsstaat (DE-588)4117641-8 s Einkommensverteilung (DE-588)4013898-7 s Umverteilung (DE-588)4121808-5 s DE-604 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032963905&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
spellingShingle | Backeberg, Leonie Tax competition, redistribution, and the European welfare state Europäische Union (DE-588)5098525-5 gnd Umverteilung (DE-588)4121808-5 gnd Einkommensverteilung (DE-588)4013898-7 gnd Steuerharmonisierung (DE-588)4125519-7 gnd Wohlfahrtsstaat (DE-588)4117641-8 gnd Steuerwettbewerb (DE-588)4403593-7 gnd |
subject_GND | (DE-588)5098525-5 (DE-588)4121808-5 (DE-588)4013898-7 (DE-588)4125519-7 (DE-588)4117641-8 (DE-588)4403593-7 (DE-588)4113937-9 |
title | Tax competition, redistribution, and the European welfare state |
title_auth | Tax competition, redistribution, and the European welfare state |
title_exact_search | Tax competition, redistribution, and the European welfare state |
title_exact_search_txtP | Tax competition, redistribution, and the European welfare state |
title_full | Tax competition, redistribution, and the European welfare state Leonie Backeberg |
title_fullStr | Tax competition, redistribution, and the European welfare state Leonie Backeberg |
title_full_unstemmed | Tax competition, redistribution, and the European welfare state Leonie Backeberg |
title_short | Tax competition, redistribution, and the European welfare state |
title_sort | tax competition redistribution and the european welfare state |
topic | Europäische Union (DE-588)5098525-5 gnd Umverteilung (DE-588)4121808-5 gnd Einkommensverteilung (DE-588)4013898-7 gnd Steuerharmonisierung (DE-588)4125519-7 gnd Wohlfahrtsstaat (DE-588)4117641-8 gnd Steuerwettbewerb (DE-588)4403593-7 gnd |
topic_facet | Europäische Union Umverteilung Einkommensverteilung Steuerharmonisierung Wohlfahrtsstaat Steuerwettbewerb Hochschulschrift |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032963905&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
work_keys_str_mv | AT backebergleonie taxcompetitionredistributionandtheeuropeanwelfarestate |