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Minimum standards, fixed costs and taxing autonomy of subnational governments
Seitz, Helmut (contributor) - 2008
level, a subject that is currently under debate in Germany where states do have virtually no power to tax. We use a simple …
Persistent link: https://www.econbiz.de/10003730271
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Business taxes and the electoral cycle
Foremny, Dirk; Riedel, Nadine - 2012
The purpose of this paper is to assess whether politicians manipulate the timing of tax rate changes in a strategic way to maximize reelection prospects. To do so, we exploit the German local business tax as a testing ground which is set autonomously by German municipalities. As election dates...
Persistent link: https://www.econbiz.de/10009488853
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Tax cuts starve the beast! : evidence from Germany
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2019
The 'starving the beast' hypothesis claims that tax cuts lead to lower public spending, rather than higher debt levels and higher taxes in the future. This paper uses the institutional setting of German fiscal federalism to its advantage in order to explore how fiscal policy reacts to exogenous...
Persistent link: https://www.econbiz.de/10012157329
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Costly, but (relatively) ineffective? : an assessment of Germany's temporary VAT rate reduction during the Covid-19 pandemic
Baudisch, Victoria; Neuenkirch, Matthias - 2023
We evaluate Germany's temporary value-added tax (VAT) rate reduction as a tool to stimulate consumer spending during … the Covid-19 pandemic using a comparative case study approach. We construct a credible counterfactual for Germany in a two … similar to Germany regarding important post-treatment characteristics. Second, we apply a reweighting scheme on the pre …
Persistent link: https://www.econbiz.de/10014275958
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Taxation and unemployment : an applied general equilibrium approach : presented at Venice Summer Institute, Workshop on Policy Analysis with Numerical Models, July 2004
Boehringer, Christoph; Boeters, Stefan; Feil, Michael - 2004
market regime, simulations for Germany show that labour tax policies can make only a small contribution to alleviating the …
Persistent link: https://www.econbiz.de/10011450719
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Tax rate uncertainty and investment behavior
Niemann, Rainer - 2001
This paper deals with the effects of tax rate uncertainty on risk-neutral and risk-averse investment behavior. We analyze effects of stochastic tax rates on both real and financial investment. It emerges that under risk neutrality as well as under risk aversion, increased tax rate uncertainty...
Persistent link: https://www.econbiz.de/10011399893
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Financing public capital through land rent taxation : a macroeconomic Henry George theorem
Mattauch, Linus; Siegmeier, Jan; Edenhofer, Ottmar; … - 2013
Financing productive public capital through distortionary taxes typically creates a trade-off: the optimal investment is determined as a compromise between efficiency-enhancing public investment and perturbing market efficiency, but is never socially optimal. In contrast, such a trade-off can...
Persistent link: https://www.econbiz.de/10009754533
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How should commodities be taxed? : a counterargument to the recommendation in the mirrlees review
Bastani, Spencer; Blomquist, Nils Sören; Pirttilä, Jukka - 2013
The Mirrlees Review recommends that commodity taxation should in general be uniform, but with some goods consumed in conjunction with labour supply (such as child care) left untaxed. This paper examines the validity of this claim in an optimal income tax framework. Contrary to the recommendation...
Persistent link: https://www.econbiz.de/10009743799
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How to use one instrument to identify two elasticities
Gavrilova, Evelina; Zoutman, Floris T.; Hopland, Arnt-Ove - 2017
We show that an insight from taxation theory allows identification of both the supply and demand elasticities with only one instrument. Ramsey (1928) and subsequent models of taxation assume that a tax levied on the demand side only affects demand through the price after taxation....
Persistent link: https://www.econbiz.de/10011615957
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The political economy of taxation : power, structure, redistribution
Winer, Stanley L. - 2016
In this chapter I provide an overview of the political economy of taxation in democratic states by considering the three most important issues in the field: (1) the evolution of the power to tax in (what are now) the mature constitutional democracies; (2) the nature and determinants of modern...
Persistent link: https://www.econbiz.de/10011573919