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Der bundesstaatliche Finanzausgleich als Säule eines Solidarsystems der jeweiligen (Bundes-) Länder untereinander steht derzeit in der Diskussion um eine mögliche Neugestaltung. Derzeit stehen 3 Geberländern 13 Nehmerländer gegenüber. Im Zuge einer Neuordnung des bundesstaatlichen...
Persistent link: https://www.econbiz.de/10009789422
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...
Persistent link: https://www.econbiz.de/10011401184
We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we show that the tax incidence depends on how housing prices, labor and other types of incomes as well as public services respond to property tax changes. Empirically, we exploit the German...
Persistent link: https://www.econbiz.de/10012485514
tax revenue before redistribution. Aside from this internalized revenue, referred to as the marginal tax-back rate, the …
Persistent link: https://www.econbiz.de/10010517182
for redistribution. We leverage a quasi-experiment in Finland, where every year on the so-called tax day, the authorities … earnings of the top 10% are unfair, but that public support for redistribution remains largely unaffected. A notable exception … are top earners, who decrease their support for redistribution, and young people, who increase their support for …
Persistent link: https://www.econbiz.de/10014229860
Voter demand for less redistribution in the face of mass migration maps into actual outcomes insofar as politicians … intensely exposed to refugee migration, we observe also a supply-side response (candidates oppose redistribution) while a demand … allows for a difference-in-differences design. We examine simultaneously supply and demand for redistribution by focusing …
Persistent link: https://www.econbiz.de/10012503085
should be considered when making assessments on overall fiscal effects of migration. …
Persistent link: https://www.econbiz.de/10013394374
should be considered when making assessments on overall fiscal effects of migration. …
Persistent link: https://www.econbiz.de/10013256706
for redistribution. We leverage a quasi-experiment in Finland, where every year on the so-called tax day, the authorities … earnings of the top 10% are unfair, but that public support for redistribution remains largely unaffected. A notable exception … are top earners, who decrease their support for redistribution, and young people, who increase their support for …
Persistent link: https://www.econbiz.de/10014551561
This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating fiscal effects, labor market outcomes as well as...
Persistent link: https://www.econbiz.de/10013281463