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Who bears the burden of real estate transfer taxes? : evidence from the German housing market

Dolls, Mathias; Fuest, Clemens; Krolage, Carla; … - 2019

This paper examines the effects of real estate transfer taxes (RETT) on house prices using a rich micro dataset on German properties covering the period from 2005 to 2018. We exploit a 2006 constitutional reform that allowed states to set their own RETT rates, leading to frequent increases in...

Persistent link: https://www.econbiz.de/10012052597

How Would Formula Apportionment in the EU Affect the Distribution and the Size of the Corporate Tax Base? An Analysis Based on German Multinationals

Fuest, Clemens - 2016

Persistent link: https://www.econbiz.de/10012991180

Corporate Profit Shifting and the Role of Tax Havens : Evidence from German Country-by-Country Reporting Data

Fuest, Clemens; Hugger, Felix Sebastian; Neumeier, Florian - 2021

annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not … covered by the CbC data yields an overall estimate for profits shifted out of Germany to tax havens of EUR 19.1 billion per … year, corresponding to 4.3% of the profits reported by these firms in Germany. This implies a tax revenue loss due to …

Persistent link: https://www.econbiz.de/10013250044

Tax Cuts Starve the Beast! Evidence from Germany

Fuest, Clemens - 2020

The 'starving the beast' hypothesis claims that tax cuts lead to lower public spending, rather than higher debt levels and higher taxes in the future. This paper uses the institutional setting of German fiscal federalism to its advantage in order to explore how fiscal policy reacts to exogenous...

Persistent link: https://www.econbiz.de/10012844209

Public Debt in Germany : At the Turning Point or Ever-Increasing?

Fuest, Clemens - 2008

Since 1970 public debt in Germany has risen dramatically. The debt growth has neither been stopped by the …

Persistent link: https://www.econbiz.de/10012725052

Is a Flat Tax Politically Feasible in a Grown-Up Welfare State?

Fuest, Clemens - 2007

effects, however, are quite small. Although we have derived our results for the case of Germany, we do think that similar …

Persistent link: https://www.econbiz.de/10012729876

Zur Debatte über die Einführung einer Nettovermögensteuer in Deutschland

Fuest, Clemens - 2021

würde Deutschland nicht nur einen Sonderweg gehen, sondern auch noch Unternehmen mit krisen- oder branchenbedingt geringeren …

Persistent link: https://www.econbiz.de/10012626356

Germany's economic restart after Covid-19 : the role of fiscal policy and taxation

Fuest, Clemens - In: CESifo forum : a quarterly journal on European issues 22 (2021) 6, pp. 3-7

Many European economies are gradually recovering from the corona pandemic, although it is not yet over. National governments are using the breather to assess the effectiveness of their less-conventional and short-term crisis-prevention measures. This is important because they must prepare to...

Persistent link: https://www.econbiz.de/10012670738

Low interest rates : global causes and policy implications for Germany

Fuest, Clemens; Wollmershäuser, Timo - In: CESifo forum : a quarterly journal on European issues 21 (2020) 1, pp. 3-6

Persistent link: https://www.econbiz.de/10012196748

Economic implications of the COVID-19 crisis for Germany and economic policy measures

Bofinger, Peter; Dullien, Sebastian; Felbermayr, Gabriel; … - In: Mitigating the COVID economic crisis : act fast and do …, (pp. 167-177). 2020

Persistent link: https://www.econbiz.de/10012202550