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In the German system of fiscal equalization Länder (States) with tax revenue below the average get payments from the Länder above the average. The difference between the average and the own tax revenue per capita will be compensated up to 75%. To prevent Länder from getting payments form...
Persistent link: https://www.econbiz.de/10005068840
Local authorities charge supply companies with concession dues on gas, water and electricity (Konzessionsabgaben), which are similar to some local taxes (local business tax, real property tax). These taxes have already been included in the fiscal equalization system and in the future concession...
Persistent link: https://www.econbiz.de/10005069020
This note studies the choice of tax structure in a majority voting model with tax competition. Regions may tax mobile capital or immobile labor. Individuals differ with respect to their relative endowments of labor and capital. Even though a lump sum tax is available, the equilibrium capital tax...
Persistent link: https://www.econbiz.de/10004963839
The German labor market reforms seem to be on the right track. However, they need to be adjusted especially on the organizational side to make them more effective. The labor market instruments can be concentrated on temporary company wage subsidies, training measures and financial incentives for...
Persistent link: https://www.econbiz.de/10005068762
compensation system on the duration of unemployment in Germany on the basis of a flexible discrete-time hazard rate model estimated … compensation on the duration of unemployment. Our simulation results show that the recent labour market reform is unlikely to have … a major impact on the average duration of unemployment in the population as a whole, but will significantly reduce the …
Persistent link: https://www.econbiz.de/10005068846
Based on six harmonized cross-sections of the German Sample Survey of Income and Expenditure, we study inter-temporal changes in poverty from year 1978 to 2003. Results are decomposed by region and household types, and the bootstrap method is applied to test for the statistical significance of...
Persistent link: https://www.econbiz.de/10008646386
Russia and Ukraine are in the process of many changes stemming from economic transition, restructuring, demographic change and other various ongoing challenges. In terms of the ongoing challenges in each country, there are specific problems related to historical developments, such as large scale...
Persistent link: https://www.econbiz.de/10008470334
Basierend auf den Mikro-Daten des Sozio-oekonomischen Panels untersuchen wir Determinanten der Nichtinanspruchnahme von Sozialhilfe in Deutschland. Die Schätzung einer Nichtinanspruchnahmequote ("Dunkelziffer") von über 60 Prozent zeigt deutliche Unterschiede für verschiedene...
Persistent link: https://www.econbiz.de/10005068758
We advance the literature on political budget cycles by testing separately for cycles in expenditures for elections in the legislative and the executive. Using municipal data, we can separately identify these cycles and account for general year effects. For the executive branch, we show that it...
Persistent link: https://www.econbiz.de/10011093692
The number of parties in government is usually considered to increase spending. We show that this is not necessarily the case. Using a new method to detect close election outcomes in multi-party systems, we isolate truly exogenous variation in the type of government. With data from...
Persistent link: https://www.econbiz.de/10010896173