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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

Should utility-reducing media advertising be taxed?

Kind, Hans Jarle; Köthenbürger, Marko; Schjelderup, … - 2009

significantly dislike ads, i.e. in situations where traditional arguments for corrective taxes are strongest. -- Two-sided markets …

Persistent link: https://www.econbiz.de/10003820002

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

Rent taxation and its intertemporal welfare effects in a small open economy

Köthenbürger, Marko (contributor); … - 2007

Persistent link: https://www.econbiz.de/10003624539

Taxation in digital media markets

Kind, Hans Jarle; Köthenbürger, Marko - 2016

quantity effects of consumption taxes are qualitatively different compared to what we typically find for physical goods. For … instance, in most European countries and US states, printed newspapers and books face favourable value-added taxes (VAT) or … sales taxes. This has probably increased their circulation. However, reducing the VAT rate on digital newspapers has the …

Persistent link: https://www.econbiz.de/10011566482

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

Federal tax-transfer policy and intergovernmental pre-commitment

Köthenbürger, Marko (contributor) - 2007

Persistent link: https://www.econbiz.de/10003499580

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