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Vertical income tax externalities and fiscal interdependence: evidence from the US

Esteller-Moré, Álex; Solé-Ollé, Albert - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 1999

Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of government affects the tax base of the other. This paper carries out a theoretical analysis of the interdependent tax-setting decisions of federal and regional governments,...

Persistent link: https://www.econbiz.de/10005098201

ICT and international corporate taxation: tax attributes and scope of taxation

Schäfer, Anne; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2002

In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality shall prevail, as it is deemed to be the most appropriate to...

Persistent link: https://www.econbiz.de/10005098339

What determines local governments' technical efficiency? The case of road maintenance

Kalb, Alexander - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2009

In this paper we investigate the determinants of local governments' technical efficiency in road maintenance for a … panel of German counties using a broad variety of estimation approaches. More specifically, we calculate efficiency indices … efficiency indices can be explained by estimating and comparing four different regression models. The results of our analysis …

Persistent link: https://www.econbiz.de/10008533551

Debt rule federalism: The case of Germany

Ciaglia, Sarah; Heinemann, Friedrich - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2012

In 2009, Germany introduced a new debt rule in its federal constitution (Grundgesetz). The socalled 'debt brake' prescribes a balanced budget for both the federal level and the states. However, the states have leeway regarding transposition and specification of the national requirements into...

Persistent link: https://www.econbiz.de/10010957748

Conditional Grants, Grant-Seeking and Welfare when there is Government Failure on the Subordinate Level

Bischoff, Ivo - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2008

improve efficiency. At the same time, resources are wasted in the process of grant-seeking. This paper provides a theoretical …

Persistent link: https://www.econbiz.de/10005097492

The Impact of Intergovernmental Grants on Cost Efficiency: Theory and Evidence from German Municipalities

Kalb, Alexander - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2008

the cost efficiency of local jurisdictions. We find that a higher degree of redistribution within a system of fiscal … broad panel of German municipalities. The results of the empirical analysis are consistent with the theoretical findings and … therefore support the existence of a negative incentive effect of intergovernmental grants on local authorities' cost efficiency. …

Persistent link: https://www.econbiz.de/10005097546

Public Sector Centralization and Productivity Growth: Reviewing the German Experience

Stegarescu, Dan; Büttner, Thiess; Behnisch, Alexej - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2002

further empirical analysis of the period after World War II raises doubts about the efficiency of the vertical structure of …

Persistent link: https://www.econbiz.de/10005097558

Centralizing Tendencies in the Public Sector in Germany

Stegarescu, Dan - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2005

This paper investigates the long-term trend and the underlying determinants of public sector centralization in Germany from 1871 until today. The institutional and the quantitative review of the German history provides no conclusive evidence for a continuous process of government centralization...

Persistent link: https://www.econbiz.de/10005097662

Die Reformperspektive der EU-Finanzverfassung nach den Beschlüssen zur Agenda 2000

Heinemann, Friedrich - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 1999

A rational financial constitution of the EU should be able to fulfil redistributive objectives at minimum costs. The present financial system of the Community is not compatible with this requirement. After the decisions of the European Council in Berlin on the Agenda 2000 the fundamental flaw of...

Persistent link: https://www.econbiz.de/10005097753

Public Sector Decentralization: Measurement Concepts and Recent International Trends

Stegarescu, Dan - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2004

This paper deals with the problems encountered in defining and measuring the degree of fiscal decentralization. Drawing on a recent analytical framework of the OECD, different measures of fiscal autonomy and revenue decentralization are presented which consider tax-raising powers of sub-central...

Persistent link: https://www.econbiz.de/10005097757