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Tax morale after the reunification of Germany : results from a quasi-natural experiment
Feld, Lars P. (contributor); Torgler, Benno (contributor) - 2007
Persistent link: https://www.econbiz.de/10003495768
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Sustainability of German fiscal policy and public debt : historical and time series evidence for the period 1850-2010
Burret, Heiko T.; Feld, Lars P.; Köhler, Ekkehard A. - 2013
default. Due to a multitude of large scale events in its past, Germany is far from being an exception: In fact, Germany … Germany's public finances against the standard theoretical background using a unique database, retrieved from multiple sources … historical perception of Germany as the poster child of European public finance. Given these corresponding breaks in time series …
Persistent link: https://www.econbiz.de/10009709423
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Panel cointegration tests on the fiscal sustainability of German Laender
Burret, Heiko T.; Feld, Lars P.; Köhler, Ekkehard A. - 2014
newly compiled database covering the years 1950 - 2011. Unlike previous studies on Germany, we analyze fiscal sustainability …
Persistent link: https://www.econbiz.de/10010388585
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Fiscal sustainability of the German Laender : time series evidence
Burret, Heiko T.; Feld, Lars P.; Köhler, Ekkehard A. - 2014
Germany using an unprecedentedly comprehensive fiscal dataset for the time period from 1950 to 2011 for West German Laender …
Persistent link: https://www.econbiz.de/10010388609
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The pass-through of temporary VAT rate cuts : evidence from German supermarket retail
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2021 - First draft: November 2020, this version: June 2021
identify the causal price effects, we compare the development of prices in Germany to those in Austria. Our findings indicate …
Persistent link: https://www.econbiz.de/10012547036
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Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021
annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not … covered by the CbC data yields an overall estimate for profits shifted out of Germany to tax havens of EUR 19.1 billion per … year, corresponding to 4.3% of the profits reported by these firms in Germany. This implies a tax revenue loss due to …
Persistent link: https://www.econbiz.de/10012417748
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Modeling fiscal sustainability in dynamic macro-panels with heterogeneous effects : evidence from German federal states
Feld, Lars P.; Köhler, Ekkehard A.; Wolfinger, Julia - 2018
In this paper, we extend Henning Bohn's (2008) fiscal sustainability test by allowing for slope heterogeneity and cross-sectional dependence (CD). In particular, our econometric approach is the first that allows fiscal reaction functions (FRF) to capture unobserved heterogeneous effects from...
Persistent link: https://www.econbiz.de/10011822075
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The German productivity paradox : facts and explanations
Elstner, Steffen; Feld, Lars P.; Schmidt, Christoph M. - 2018
Despite massive digitization efforts, the German economy has experienced a marked slowdown in its productivity growth. This paper analyzes the reasons behind this disconcerting development. A major factor is the turnaround of the labor market that commenced around 2005. The successful...
Persistent link: https://www.econbiz.de/10011900858
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Marginal employment subsidization : a new concept and a reappraisal
Knabe, Andreas (contributor); Schöb, Ronnie (contributor);  … - 2006
Persistent link: https://www.econbiz.de/10003363920
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Workfare in Germany and the problem of vertical fiscal externalities
Feist, Holger; Schöb, Ronnie - 1999
Social assistance to the poor is increasingly subject to compulsory work requirements in Germany. Municipalities have …
Persistent link: https://www.econbiz.de/10009781680