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Is the Local Business Tax a User Tax? An Empirical Investigation for Germany / Ist die Gewerbesteuer eine Äquivalenzsteuer? Eine empirische Analyse für Deutschland
Fuest, Clemens; Riphahn, Regina - In: Jahrbücher für Nationalökonomie und Statistik 221 (2001) 1, pp. 14-31
Summary The theory of fiscal federalism argues that local governments should only tax mobile tax bases for the purpose of charging user taxes which correct for congestion effects. Empirically, we observe that local governments do levy taxes on mobile bases. In Germany, this is the local business...
Persistent link: https://www.econbiz.de/10014608814
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Choosing the legal retirement age in presence of unemployment
Casamatta, Georges; De Paoli, Caroline - 2007
Persistent link: https://www.econbiz.de/10003473524
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Payroll taxes, social insurance and business cycles
Burda, Michael C.; Weder, Mark - 2010
Persistent link: https://www.econbiz.de/10008667447
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Earnings determination and taxes : evidence from a cohort based payroll tax reform in Greece
Saez, Emmanuel; Matsaganis, Manos; Tsakloglou, Panos O. - 2010
Persistent link: https://www.econbiz.de/10003941982
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The effect of agglomeration size on local taxes
Luthi, Eva; Schmidheiny, Kurt - 2011
Persistent link: https://www.econbiz.de/10009011798
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Hohe Einnahmen – Reform obsolet? : Gewerbesteuer
Junkernheinrich, Martin - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 93 (2013) 11, pp. 729-730
Persistent link: https://www.econbiz.de/10010200409
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Salience of social security contributions and employment
Iturbe-Ormaetxe, Iñigo - In: International tax and public finance 22 (2015) 5, pp. 741-759
Persistent link: https://www.econbiz.de/10011529907
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Employment and taxes in Latin America : an empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes
Lora, Eduardo; Fajardo-González, Johanna - In: Cuadernos de economía 35 (2016), pp. 75-117
Persistent link: https://www.econbiz.de/10011553363
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Payroll taxes, social insurance, and business cycles
Burda, Michael C.; Weder, Mark - In: Journal of the European Economic Association 14 (2016) 2, pp. 438-467
Persistent link: https://www.econbiz.de/10011565522
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Who benefits from state corporate tax cuts? : a local labor markets approach with heterogeneous firms
Suárez Serrato, Juan Carlos; Zidar, Owen M. - 2014
Persistent link: https://www.econbiz.de/10010391831