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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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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 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 simple explanation for the unfavorable tax treatment of investment costs
Panteghini, Paolo (contributor) - 2006
Persistent link: https://www.econbiz.de/10003364834
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"Take it or go to court" : the impact of sec. 1a of the German protection against dismissal act on severance payments
Goerke, Laszlo; Pannenberg, Markus - 2010
on panel data for West Germany indicate that the legal change did have a negative effect on severance pay. -- panel data …
Persistent link: https://www.econbiz.de/10003984405
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Welfare to work in the US : a model for Germany?
Ochel, Wolfgang - 2001
. Conclusions for welfare reform in Germany are drawn. …Social assistance in Germany reduces the incentive to work. TheU. S. Welfare to Work Programme tries to avoid such …
Persistent link: https://www.econbiz.de/10011399661
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Parental leave benefit and differential fertility responses : evidence from a German reform ; presented at CESifo Area Conference on Employment and Social Protection, May 2015
Cygan-Rehm, Kamila - 2015
unanticipated reform of 2007 to assess how a move from a means-tested to an earnings-related benefit affects higher-order births. By … using data from the Mikrozensus, I find that the reform significantly affected the timing of higher-order births. Overall …, mothers "just" affected by the reform initially reduce subsequent childbearing and start to compensate by the end of the third …
Persistent link: https://www.econbiz.de/10011280834
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The threat to the German welfare state
Sinn, Hans-Werner - 2000
Germany is in a dilemma. Low wage competition via product and factor markets increases the demands on the welfare state …
Persistent link: https://www.econbiz.de/10009781597