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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

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

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

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

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

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

Horizontal merger under strategic tax policy

Liu, Chih-Chen; Mukherjee, Arijit; Wang, Leonard F. S. - 2014

We show that the presence of a strategic tax policy increases the incentive for a horizontal merger compared to the situation with no tax policy. Thus, we point towards a new factor, viz., strategic tax policy, for increasing the incentive for a horizontal merger that has been ignored in the...

Persistent link: https://www.econbiz.de/10010412755

Optimal income taxation under monopolistic competition

Tarasov, Alexander; Zubrickas, Robertas - 2021

This paper is concerned with cross-dependencies between endogenous market structure and tax policy. We extend the Mirrlees (1971) model of income taxation with a monopolistic competition framework with general additively separable consumer preferences. We show that price and variety distortions...

Persistent link: https://www.econbiz.de/10012622731

Trade, inequality and distribution-neutral fiscal policy : an elementary framework

Marjit, Sugata; Yang, Lei - 2017

Theoretical discussion on compensating mechanisms involving the Pareto criterion that address inequality rather than absolute welfare is non-existent in trade literature. In a simple HOS model we consider tax-transfer policies that keep the pre-trade degree of inequality unchanged between...

Persistent link: https://www.econbiz.de/10011654520

The consequences of the value-added tax on inequality

Alavuotunki, Kaisa; Haapanen, Mika; Pirttilä, Jukka - 2017

This paper examines the impact of the introduction of the value-added tax on inequality and government revenues using newly released macro data. We present both conventional county fixed effect regressions and instrumental variable analyses, where VAT adoption is instrumented using the previous...

Persistent link: https://www.econbiz.de/10011597787

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