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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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A temporary VAT cut as unconventional fiscal policy
Bachmann, Ruediger; Born, Benjamin; Goldfayn-Frank, Olga; … - 2021
We exploit the unexpected announcement of an immediate, temporary VAT cut in Germany in the second half of 2020 as a …
Persistent link: https://www.econbiz.de/10012668478
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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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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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Do corporate tax cuts increase income inequality
Nallareddy, Suresh; Rouen, Ethan; Suárez Serrato, Juan … - 2019
We study the effects of corporate taxes on income inequality. Using state corporate taxes as a setting, we provide evidence that corporate tax cuts lead to increases in income inequality. This result is robust across regression, matching, and synthetic controls approaches, and to controlling for...
Persistent link: https://www.econbiz.de/10012064392
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The consequences of the TCJA's international provisions : lessons from existing research
Dharmapala, Dhammika - 2018 - First draft: May 2018. Revised version: August 2018
This paper discusses the potential consequences of the international tax provisions of the recent Tax Cut and Jobs Act (TCJA), drawing on existing research. The TCJA's dividend exemption provision is expected to eliminate distortions to the amount and timing of dividend repatriations. However,...
Persistent link: https://www.econbiz.de/10011903815
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Reaganomics : a historical watershed
Komlos, John - 2018
The socio-economic impact of Reaganomics and its long-run deleterious legacy is documented. The preponderance of data indicate that economic growth was not particularly impressive in the wake of the tax cuts of 1981 or 1986. GDP did snap back to potential but failed to accelerate beyond the...
Persistent link: https://www.econbiz.de/10011924634
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The effects of the tax cuts and jobs act on the tax-competitiveness of multinational corporations
Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg - 2023
We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...
Persistent link: https://www.econbiz.de/10014228546
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Fiscal windfall curse
Berset, Simon; Schelker, Mark - 2019
We study the impact of a one-off exogenous fiscal windfall on local public finances in the canton of Zurich in Switzerland. The windfall was due to the IPO of Glencore on the London Stock Exchange in 2011. As a result, its CEO paid an extraordinary tax bill of approximately CHF 360 million....
Persistent link: https://www.econbiz.de/10012057296