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Culture and Tax Structures
König, Tobias; Wagener, Andreas - CESifo - 2012
personal income taxes and away from corporate taxation. We provide empirical evidence for this correlation in OECD countries …
Persistent link: https://www.econbiz.de/10009651860
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(Post-)Materialist Attitudes and the Mix of Capital and Labour Taxation
König, Tobias; Wagener, Andreas - CESifo - 2008
sciences, for the mix of capital and labour taxation chosen by a society. Following political scientist Inglehart, we define …
Persistent link: https://www.econbiz.de/10005094501
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The Political Economy of Conscription
Poutvaara, Panu; Wagener, Andreas - CESifo - 2009
Though in decline recently, military conscription is still a widely used mode of staffing armies. Since not many valid economic, social or military arguments in favor of the draft can be put forward, the question emerges why societies choose to rely on it. In this survey we explain the political...
Persistent link: https://www.econbiz.de/10008583739
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Tax Structure and Government Expenditures under Tax Equity Norms
Koenig, Tobias; Wagener, Andreas - CESifo - 2010
should remain tax-exempt. This holds for exogenous as well as for endogenous government expenditures and irrespective of …
Persistent link: https://www.econbiz.de/10008671687
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Evolutionary Stability in Fiscal Competition
Wagener, Andreas - 2016
. With evolutionary play, jurisdictions set taxes and expenditures competitively, i.e., they behave as if they were all …
Persistent link: https://www.econbiz.de/10012995187