„… actual tax revenues, although this may provide SNGs with an incentive to reduce their tax effort in order …” „… -en Büttner, T., 2006, The Incentive Effect of Fiscal Equalization Transfers on Tax Policy, Journal of …” „… the progressivity of the tax system or the design of social security - their purpose and outcomes are …”

„… creating an incentive to reduce revenues to increase the size of the grant. Tax bases are generally used as …” „… the transfers provide incentives to increase tax rates (Buettner/Holm-Hadulla 2008).17 The revenue …” „… may reduce the incentive of municipalities to increase the size of their tax base because it will …”

„… agencies have an incentive to under-collect taxes, and overspend or even default on accumulated debts, as …” „… gratefully acknowledged. All errors are mine. 2 There is a growing literature on the incentive problems …” „… incentives for cheating on subnational debt, including those related to public sector enterprises, from a …”

„… same quantity/quality mix of services and pay the same amount of taxes. ∑ ,,,.. , = k for each local …” „… applied to the taxes and/or levies asked to finance the service. Quite obviously, the standards on taxes …” „… apply only when subnational governments have tax autonomy. One example would be exemptions from public …”

„… . At the same time, while mobile tax sources (income, wealth) should be centralized in order to prevent …” „… a tax race to the bottom, immobile tax sources (property, natural resources) are safer candidates …” „… of incentives for performance improvement that may or may not result from excessive fiscal …”

„… Diskussion über Steueranreize in Sullivan, Tax Incentives and Economists, Tax Notes International 2006, Vol …” „… . 42, 96ff.;Tittle, Toward a Negative Definition of Tax Incentives, Tax Notes International2006, Vol …” „… . 42, 403ff.; Nov, Tax Incentives for Foreign Direct Investment, Tax NotesInternational 2005, Vol. 38 …”

„… Perspectives, Tax Notes International 2003, Vol. 30, 899-925Hines, James R: No Place Like Home: Tax Incentives …” „… , Denis/Linder, Carl: New Requirementsfor Tax Incentives in U.S. Possessions, International Tax Journal 2006 …” „… Tax Practices, Tax Notes International 2007, Vol.46, 823-851Achatz, Markus/Tumpel, Michael: § 9 Abs. 1 …”

„… Tax Incentives Under State Aid Rules, Tax Planning InternationalReview 2006, Vol. 33, June, 10, 11 …” „… in the EC Treaty – A Swiss Income Tax Perspective, European Taxation 2007, 508, 509; Hinny …” „… Swiss-EC Agreement on intra-group dividend,interest and royalty payments, EC Tax Review 2006, Vol. 15 …”

„… , Tax Incentives in Hong Kong for Offshore Funds and InvestmentSchemes, International Tax Journal 2007 …” „… International Tax Planning, 2008, § 144:5.6;Schaapman, Cyprus after EU Accession: New Int'l Tax Planning …” „… Opportunities(Part II), Tax Notes International 2005, Vol. 39, 615.1072 Eynatten, European Holding Company Tax …”

„… Havens, Tax Analysts 2007, Doc 2007-7762; Jeffers/Yang/Kleinfeld u.a., NewRequirements for Tax Incentives …” „… 118 Kapitel 5: Tax HavensKapitel 5:Tax Havens Nur wenige Begriffe im internationalen Steuerrecht …” „… rufen so widersprüchliche Konnotationen hervor wie der Begriff des Tax Haven [Abbildung 18]. Abbildung …”

„… . URL: http://www.obs.coe.int/documents/205595/2408826/HBermek_Tax_incentives_films_fr ance_de.pdf/a4f …” „… : http://www.nbcnews.com/business/hollywood-tax-incentives-come-under-fire- 1C7100847 (18.12.2013) Bisselik, S. (1999): Französische Filmpolitik: Erfolg durch Förderung …” „… Castendyk, O. (2006): Der neue britische Tax Incentive – Modell mit vielen Anreizen. In: Blickpunkt Film …”

„… ): Incentives 518 o. V./ Empire State Development (2013): Film Tax Credit Program 519 Castellanos, T./ Berro …” „… Filmproduktion („movie production incentives“/ MPIs) angeboten wurden, lag die Zahl 2010 bereits bei 44 …” „… & Television Tax Credit Program“ beschlossen, welches für die Finanzjahre ab 2009-10 bis 2016- 17 …”

„… Minimum Guarantee MPAA Motion Picture Association of America MPI Movie Production Incentive P & A …” „… SPIO Spitzenorganisation der Filmwirtschaft TSA Taxe sur les entrées en salles de cinéma TST Taxe sur …”

„… and Hepp have interpreted as evidence of weakening state tax efforts in response to the incentive …” „… incentive to collect corporate taxes in their jurisdiction. If, however, in the process of reform, the …” „… revenue).43 To make up for lost revenue, decentralizing the corporate tax might provide an incentive for …”

„… A./MOUGOUÉ, MBODJA: The Effect of ExportTax Incentives on Export Volume, Advances in Taxation, 2003, S. 1 ff …” „… International Reforms, BrooklynJournal of International Law, 2001, S. 1555 ff. ders.: Mutating Tax Incentives …” „… ManagementInternational Journal, 2001, S. 33 ff. LUJA, RAYMOND H. C.: Assessment and Recovery of Tax Incentives in the EC …”

„… gelangen. Siehe hierzuBAO, INTERTAX 2001, S. 283, 288 ff.26 UNCTAD, Tax Incentives and Foreign Direct …” „… liefertPOLACKOVA BRIXI/VALENDUC/LI SWIFT, Tax Expenditures – Shedding Light onGovernment Spending through the Tax …” „… Impact of Trade Agreements on Tax Systems, S. 1109 f. Zu den ökonomischen Wirkungen der einzelnen …”

„… davon aus, dass level playing field das Hauptzielist, LUJA, Assessment and Recovery of Tax Incentives in …” „… Aircraft, LUJA, Assessment and Recovery of TaxIncentives in the EC and the WTO: A View on State Aids, Trade …” „… – Tax Treatment for "ForeignSales Corporations" Recourse to Article 21.5 of the DSU by European …”

„… in die Diskussion gelangen. Siehe hierzuBAO, INTERTAX 2001, S. 283, 288 ff.26 UNCTAD, Tax Incentives …” „… in den wichtigsten Staaten liefertPOLACKOVA BRIXI/VALENDUC/LI SWIFT, Tax Expenditures – Shedding …” „… Light onGovernment Spending through the Tax System, S. 1 ff.27 Die Vermutung erscheint nahe liegend …”

„… ensure that they did not nullify tax incentive policies of developingcountries. The Panel fully …” „… 537 PANEL REPORT, United States Tax Legislation (DISC), Adopted on 7-8 December1981, L/4422, Rz. 67 ff …” „… , however, that the deferral did notattract the interest component of the tax normally levied for late or …”

„… .7.103 mit Verweis auf US Department of Commerce, Foreign Sales Corporations– A Tax Incentive for …” „… durch eine so verstandene »dual tax« oder durchunterschiedliche Methoden zur Verhinderung einer …” „… REPORT, United States – Tax Treatment for "Foreign Sales Corporations",Adopted on 20 March 2000, WT/DS108 …”

„… »government revenue that is otherwise due isforegone or not collected (e.g. fiscal incentives such as tax …” „… of domestic products from nternal taxes as a means of indirect subsidization in the cases covered …” „… internal taxes could be entirelynon-discriminatory and that subsidies could be paid quite separately to …”

„… Art. 24 OECD-Musterabkommen (OECD-MA) abgrenzen:FRIEDLANDER, British Tax Review 2002, S. 71 ff. und …” „… WARREN JR., Tax LawReview 2001, S. 131 ff.36 Kapitel 1: Ungleichbehandlung durch Ertragsteuerrechta …” „… BODY REPORT, Japan – Taxes on Alcoholic Beverages, Adopted on 1November 1996, WT/DS8/AB/R, S. 17 mit …”