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Capital mobility and tax competition : a survey

Fuest, Clemens; Huber, Bernd; Mintz, Jack M. - 2003

This paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic...

Persistent link: https://www.econbiz.de/10011507954

Quality versus quantity : the composition effect of corporate taxation on foreign direct investment

Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2007

Persistent link: https://www.econbiz.de/10003620166

Taxes or fees? : the political economy of providing excludable public goods

Swope, Kurtis J.; Janeba, Eckhard - 2001

This paper provides a positive analysis of public provision of excludable public goods financed by uniform taxes or …-skewed distributions of preferences choose taxes, while a majority coalition of high and low preference individuals prefer fees when … preferences are sufficiently right-skewed. Public good provision under fees exceeds that under taxes in the latter case. …

Persistent link: https://www.econbiz.de/10011399681

Verringerung der Überbesteuerung durch heimliche Steuererhöhungen dringend erforderlich

Dziadkowski, Dieter - In: Ifo-Schnelldienst 61 (2008) 10, pp. 19-24

Bei steigenden Einkommen führt die "kalte Progression" des Einkommensteuertarifs für den Steuerzahler dazu, dass seine Einkommensteuer automatisch stärker zunimmt als das Einkommen selbst. Diese "heimlichen Steuererhöhungen" werden 2008 und 2009 infolge der nominalen Lohnerhöhungen...

Persistent link: https://www.econbiz.de/10003710704

How can a country 'graduate' from procyclical fiscal policy? : evidence from China

Fuest, Clemens; Xing, Jing - 2015

In this study, we analyze the cyclicality of fiscal policies in China during the period 1978-2013. We find that the cyclicality of local government spending in China significantly affects the cyclicality of total government spending. By employing both time-series and province-level panel data,...

Persistent link: https://www.econbiz.de/10011342322

Tax policy and entrepreneurship in the presence of asymmetric information in capital markets

Fuest, Clemens; Huber, Bernd; Tillessen, Philipp - 2003

This paper considers the implications of asymmetric information in capital markets for entrepreneurial entry and tax policy. In many countries, governments subsidize the creation of new firms. One possible justification for these subsidies is that capital markets for the financing of new firms...

Persistent link: https://www.econbiz.de/10011506206

Steuerausfälle - Defizite : sind Steuererhöhungen unumgänglich?

Fuest, Clemens; Müller-Seils, Hans-Jürgen; … - In: Ifo-Schnelldienst 55 (2002) 21, pp. 3-12

Verminderte Steuereinnahmen und die defizitäre Lage der öffentlichen Haushalte haben eine Diskussion über Steuererhöhungen ausgelöst. Dass die vorgesehenen Maßnahmen ökonomisch sinnvoll und in der aktuellen Wirtschaftslage angemessen sind, bezweifelt Prof. Dr. Clemens Fuest, Universität...

Persistent link: https://www.econbiz.de/10001711752

Tax cuts starve the beast! : evidence from Germany

Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2019

and higher taxes in the future. This paper uses the institutional setting of German fiscal federalism to its advantage in …

Persistent link: https://www.econbiz.de/10012157329

A theory of user-fee competition

Fuest, Clemens; Kolmar, Martin - 2004

We develop a two-region model where the decentralized provision of spillover goods can be financed by means of taxes or …

Persistent link: https://www.econbiz.de/10011402495

Do commuting subsidies drive workers to better firms?

Agrawal, David R.; Jahn, Elke J.; Janeba, Eckhard - 2024

An unappreciated potential benefit of commuting subsidies is that they can expand the choice set of feasible job opportunities in a way that facilitates a better job match quality. Variations in wages and initial commuting distances, combined with major reforms of the commuting subsidy formula...

Persistent link: https://www.econbiz.de/10014486808