Matthias Dischinger University of Munich   Seminar for Economic Policy Akademiestr. 1 / II Munich, 80799 Germany   matthias.dischinger@lrz.uni-muenchen.de   www.ecpol.vwl.lmu.de       Primary Research Focus: Theory and Empirics of Taxation and Tax Competition   JEL Areas: H2 : Taxation, Subsidies, and Revenue: General F2 : International Factor Movements and International Business: General