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In 2006, the reform of the German fiscal constitution realigned legislative powers between the federal and the state … whether government ideology predicts the levels and increases in the real estate transfer tax rates; and show that leftwing …
Persistent link: https://www.econbiz.de/10011698658
This paper exploits a recent devolution of tax setting powers in the German federation to study the effects of fiscal equalization on subnational governments’ tax policy. Based on an analysis of the system of fiscal equalization transfers, we argue that the redistribution of revenues provides...
Persistent link: https://www.econbiz.de/10012908652
Italian reform of the local personal income tax (PIT), which was flat before the intervention, that allows mayors to introduce … and we find that the reform consistently amplifies political budget cycle of local PIT. In terms of mechanism …
Persistent link: https://www.econbiz.de/10012018279
roughly 17 million German properties for the period from 2005 to 2019. We exploit a 2006 constitutional reform that allows …. Twelve months after a reform, a one percentage point increase in the tax rate reduces property prices by on average 3 …
Persistent link: https://www.econbiz.de/10013250043
Federal and state governments often differ in the capacity to pre-commit to expenditure and tax policy. Whether the implied sequence of public decisions has any efficiency implications is the subject of this paper. We resort to a setting which contrary to most of the literature does not exhibit...
Persistent link: https://www.econbiz.de/10013316943
not as strongly correlated with income. Quantitatively a revenue-neutral reform from a standard property tax to a LVT at …
Persistent link: https://www.econbiz.de/10012843422
We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we show that the tax incidence depends on how housing prices, labor and other types of incomes as well as public services respond to property tax changes. Empirically, we exploit the German...
Persistent link: https://www.econbiz.de/10013237226
This paper describes the role of government ideology on economic policy-making in the United States. I consider studies …, measurement of government ideology and empirical strategies to identify causal effects. Many studies conclude that parties do …, but these studies using data for the national level do not derive causal effects. Ideology-induced policies are prevalent …
Persistent link: https://www.econbiz.de/10011657165
Previous studies used general government data to examine whether national governments' electoral motives and ideology … governments and in election years; especially in federal states. Effects of government ideology on the individual expenditure … categories are larger at the central than general government level. Scholars need to re-examine results on ideology …
Persistent link: https://www.econbiz.de/10012207899
salaries of civil servants in the German states. Since a reform in 2006, German state governments are allowed to design … themselves and decide on their own salaries: government ideology is also not shown to predict salaries of cabinet members … data from other federal states such as the United States to examine how government ideology influences salaries of civil …
Persistent link: https://www.econbiz.de/10012425629