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Effects of bracket creep and tax reform on average personal income tax burden in Germany

Nam, Chang-woon; Zeiner, Christoph - 2015

This study aims at contributing to the ongoing debates on the bracket creep, whether Germany needs an integration of … burdens. On the other hand, Germany has continuously flattened the personal income tax rates in the context of a series of tax …

Persistent link: https://www.econbiz.de/10011392527

Urban shrinkage in Eastern Germany

Bartholomae, Florian W.; Nam, Chang-woon; Schoenberg, … - 2015

shrinkage in Germany, and argues that the usage of population change as a single indicator leads to incorrect policy …

Persistent link: https://www.econbiz.de/10010479355

Development of local public finance in Europe

Friedrich, Peter; Gwiazda, Joanna; Nam, Chang-woon - 2003

This paper investigates the development of local public finance in Germany, Switzerland, Poland and the United Kingdom …

Persistent link: https://www.econbiz.de/10011404312

Looking for appropriate forms of intergovernmental transfers for municipalities in transition economies

Nam, Chang-woon; Parsche, Rüdiger - 2001

Intergovernmental transfers can be either conditional or unconditional with regard to the autonomy of local governments in spending such financial means. Although fiscal decentralisation has recently been quite pronounced in Eastern European transition countries, the dominance of a purpose- and...

Persistent link: https://www.econbiz.de/10011408426

Significance of development stage theory for explaining industrial growth pattern between Asian NICs and selected advanced economies

Nam, Chang-woon - 2002

Germany and the US. …

Persistent link: https://www.econbiz.de/10011409015

Significance and determination of fees for municipal finance

Friedrich, Peter (contributor); … - 2004

to survey the recent development of municipal finance: Britain, Germany, Poland and Switzerland. This paper firstly …

Persistent link: https://www.econbiz.de/10002522961

Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation

Nam, Chang-woon (contributor); Radulescu, Doina (contributor) - 2005

Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs. This study compares incentive effects of such reforms on the SMEs’...

Persistent link: https://www.econbiz.de/10003109877

The impact of welfare chauvinism on the results of right-wing populist voting in Germany after the refugee crisis

Bartholomae, Florian W.; Nam, Chang-woon; Rafih, Pierre - 2020

behavior in Germany (revealed in the two German federal elections in 2013 and 2017), explaining the attitudinal preference for … theoretical and empirical findings in the international context, combined with Germany-specific facts and experiences, local …

Persistent link: https://www.econbiz.de/10012299813

The role of volunteers in German refugee crisis and their contribution to the local government expenditure

Nam, Chang-woon; Steinhoff, Peter - 2018

This study deals with a specific volunteering aspect revealed in the German refugee crisis 2015/16. German federalism prescribing interjurisdictional assignments of tasks for designing, financing and implementing services for refugees and their geographic distribution have made municipalities...

Persistent link: https://www.econbiz.de/10011931519

Does federalism affect e-government in Germany?

Bartholomae, Florian W.; Nam, Chang-woon; Steinhoff, Peter - 2023

International comparisons show that the reasons why e-government development in Germany does not occupy the desired … orientation. In order to provide better and faster public services in Germany, the Online Access Act was introduced in 2017, which … 2022. However, this deadline has not been met. This study suggests that Germany's federal political structure is …

Persistent link: https://www.econbiz.de/10013540686