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Kessler, Anke S. Haufler, Andreas Schmitz, Patrick W. Bös, Dieter Myers, Gordon M. Kessler, Anke S. Kessler, Anke Ėpštejn, David B. Myers, Gordon Morrow, J. D. All co-authors capital investments specific tax firm tier government taxation model banks training structure union optimal virtues renegotiation dual trade competition invest where equity project contracts contracting financing problem stage agent finanzbeziehungen human asymmetric post sequential managerial option governance choose leistungsanreiz public hold paper ownership contract investment steuerwettbewerb investition information benevolent economic states local second initial parties political incomplete non private heterogeneous advantages choices conversely reduces mobile set best kapitalertragsteuer führungskräfte managers
Composed terms capital taxation unvollständiger vertrag incomplete contract fiscal relations ex post performance incentive tax competition specific training dual tier structure capital local tax adverse selection competition mobile mobile capital capital income tax prinzipal agent theorie agency theory Öffentlicher auftrag public contract reforming asymmetric asymmetric union union virtues virtues dual tier capital moral hazard hold problem firm specific willing invest eu staaten eu countries euro area bargaining theory adverse selektion hold up capital requirements taxation reforming verifiable ex benevolent government property rights government contracting long term second stage human capital capital revisited revisited interaction interaction specific post information virtues privatization contracts models models sequential central governance governance subsidiarity subsidiarity property rights approach approach federalism paper reconsiders effects introducing introducing tier tier structure taxation where where asymmetric asymmetric member member states states union union choose choose common tax rate rate stage stage non non cooperatively cooperatively set set local tax rates rates second stage mechanism mechanism effectively effectively reduces reduces competition capital members members union way yields pareto improvement improvement tier tier purely taxation advantages payments feasible paper investigates managerial effort
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The information on the author is retrieved from: Entity Facts (by DNB = German National Library data service), DBPedia and Wikidata
Christoph Lülfesmann Prof. Dr. Alternative spellings: C. Lülfesmann Christoph Luelfesmann B: 1963
Profession Volkswirt Finanzwirt
Affiliations Simon Fraser University. Department of Economics and Commerce Walter A. Haas School of Business Rheinische Friedrich-Wilhelms-Universität Bonn. Fachbereich Wirtschaftswissenschaften
Q30084519
Publishing years Series Bonn Econ Discussion Papers / Bonn Graduate School of Economics, Department of Economics, University of Bonn (6) Bonn Econ Discussion Papers / BGSE (6) Discussion paper / A (5) CESifo working papers (3) Working paper (2) CESifo Working Paper (1) Discussion paper (1) CESifo Working Paper Series (1) Münchener Wirtschaftswissenschaftliche Beiträge : VWL ; discussion papers (1) CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute (1) Nota di lavoro / Fondazione Eni Enrico Mattei (1) Discussion paper / Centre for Economic Policy Research (1) [Discussion paper] (1)