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A taxing journey : tax adoptions and interstate migration in the early 20th century

Smutny, Stefan; Wandschneider, Kirsten - 2024

between 1900 and 1930. Exploiting the sequential introduction of personal and corporate state income taxes, we analyze matched … introduction indicator. Our findings indicate that the implementation of personal state income taxes lead to an 8.7% increase in … internal migration. The adoption of corporate state income taxes is associated with a larger overall rise in internal migration …

Persistent link: https://www.econbiz.de/10014443981

Tax and debt financing the EU

Steinbach, Armin - In: Intereconomics : review of European economic policy 58 (2023) 6, pp. 311-314

Persistent link: https://www.econbiz.de/10014444263

A proposal for the efficient taxation of all business income in the EU

Jarass, Lorenz J.; Obermair, Gustav M. - In: Intereconomics : review of European economic policy 41 (2006) 3, pp. 151-158

Persistent link: https://www.econbiz.de/10003333780

New impetus for EU taxation policy

Deffaa, Walter - In: Intereconomics : review of European economic policy 46 (2011) 5, pp. 287-296

Persistent link: https://www.econbiz.de/10009310235

Focus on double taxation agreements

Menck, Karl Wolfgang - In: Intereconomics : review of European economic policy 5 (1970) 9, pp. 279-281

Persistent link: https://www.econbiz.de/10011552487

Does the EU need a tax of its own?

Schreyer, Michaele (contributor); Haug, Jutta (contributor); … - In: Intereconomics : review of European economic policy 36 (2001) 5, pp. 223-233

Persistent link: https://www.econbiz.de/10001612308

New impetus for EU taxation policy

Deffaa, Walter - In: Intereconomics : review of European economic policy 46 (2011) 5, pp. 287-296

The financial crisis has exposed all EU Member States – to different degrees – with a double economic policy challenge: to foster sustainable economic growth and to consolidate public finances. Can the governments in the EU afford to forego the benefits of targeted tax measures at EU level...

Persistent link: https://www.econbiz.de/10010220219

Tax system sustainability evaluation : a model for EU countries

Nerudová, Danuše; Hampel, David; Janová, Jitka; … - In: Intereconomics : review of European economic policy 54 (2019) 3, pp. 138-141

We follow the multi-dimensional approach to socio-economic sustainability and distinguish among the needs of society in the four dimensions that make up the basic pillars in our model. Thus, we focus on the sustainable development of the economy, society, environment and institutions.

Persistent link: https://www.econbiz.de/10012013919

Tax-based own resources to finance the EU budget

Schratzenstaller, Margit; Krenek, Alexander - In: Intereconomics : review of European economic policy 54 (2019) 3, pp. 171-177

In the current negotiations about the European Union’s next medium-term Multiannual Financial Framework (MFF) for the period 2021 to 2027, the system of own resources financing EU expenditures plays a relatively important role.

Persistent link: https://www.econbiz.de/10012013939

Distributional consequences of climate policies

Kuhn, Moritz; Schlattmann, Lennard - 2024

Policies to support the transition to a carbon-neutral economy are high on the policy agenda. Their effectiveness in reducing carbon emissions and their distributional consequences are actively debated. One key reason for the ongoing debate is that quantitative answers regarding the...

Persistent link: https://www.econbiz.de/10014485733