Showing 1 - 10 of 20
In this paper, the authors analyze the behavior of local governments on capital taxation when the financial choices in terms of a public good quality are done by a central planner. More specifically, they ask the question whether a local government has an interest to tax the mobile factor in...
Persistent link: https://www.econbiz.de/10010956100
This paper analyses a game theoretic model of tax competition in a system where tax authorities are revenue optimisers and countries are differentiated by size. The model accommodates more than two countries. In equilibrium, larger countries set higher tax rates non-cooperatively. By applying...
Persistent link: https://www.econbiz.de/10010956103
Persistent link: https://www.econbiz.de/10009276152
The paper deals with the issue in how far the fiscal policy of the German Laender can be considered as sustainable. Comparing the fiscal policy stance and budgets of the 16 German states, only Bavaria and Saxony are pursuing a fiscal policy which may be labelled as sustainable. The other states...
Persistent link: https://www.econbiz.de/10005755185
Subsidization policy is intensively discussed in Germany. The paper demonstrates the extent of subsidization in Germany. Subsidies are defined as the sum of tax expenditures and those government expenditures which distort the structure of the economy; financial aid is granted to different...
Persistent link: https://www.econbiz.de/10005755192
Subsidization policy is intensively discussed in Germany. Subsidies comprise by definition tax expenditures and those government expenditures which distort the structure of the economy; financial aid is granted to different branches by the EU, the federal government, the states (Länder) and the...
Persistent link: https://www.econbiz.de/10005818819
Subsidy expenditures granted by the German federal layer decreased in the 2000 to 2004 period from €39.6 billion to €33.7 billion, measured according to a comprehensive definition of subsidies. In a narrower definition, figures accounted for about €2 billion below that level. From 2005...
Persistent link: https://www.econbiz.de/10005818923
Subsidies granted by the German federal government decreased in the 1998–2004 period. Since 2005, subsidies have increased. The transfers to the compulsory health insurance system were raised by very large amounts. Moreover, the subsidies for re-integrating the unemployed were raised. The...
Persistent link: https://www.econbiz.de/10008552733
Die Finanzhilfen der Länder und ihrer Gemeinden waren im Jahr 2007 in weiter Abgrenzung mit (geplanten) 61,3 Mrd. Euro deutlich niedriger als im Jahr 2000 (65 Mrd. Euro). Ohne Grenzfälle gerechnet ergibt sich ein analoger Verlauf auf einem zwischen 4 und 5 Mrd. Euro niedrigeren Niveau. Mit...
Persistent link: https://www.econbiz.de/10005700504
This paper discusses the developments in the markets for CO2 emissions rights since the Kyoto Protocol has been signed. The different emission trading schemes dominated by the ETS of the European Union and the Clean Development mechanism are surveyed. These schemes will need to be incorporated...
Persistent link: https://www.econbiz.de/10010955800