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Words speak louder than actions: The impact of politics on economic performance
Osterloh, Steffen - 2010
In this paper, a new approach to disclose the impact of politics on economic growth is presented: we use data derived from content analysis of party manifestos as measures of party preferences. In a panel of 23 OECD countries, we detect a positive impact of party support for various...
Persistent link: https://www.econbiz.de/10010303002
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Steuerpolitik in Deutschland: Eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen
Bräutigam, Rainer; Spengel, Christoph - 2015
Seit der Unternehmensteuerreform 2008/2009 haben sich die steuerlichen Rahmenbedingungen in Deutschland im Grundsatz … der EU zeigt erste Konsequenzen des steuerlichen Stillstands in Deutschland auf. Im Vergleich zu anderen europäischen … Ländern werden die steuerlichen Standortbedingungen für Unternehmen in Deutschland zusehends unattraktiver. …
Persistent link: https://www.econbiz.de/10011335978
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ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2008
Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...
Persistent link: https://www.econbiz.de/10010298699
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ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2009
Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...
Persistent link: https://www.econbiz.de/10010299072
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost Henrich; Reister, Timo; … - 2010
The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income tax and trade tax. The reform followed the...
Persistent link: https://www.econbiz.de/10010300509
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2011
The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income tax and trade tax. The reform followed the...
Persistent link: https://www.econbiz.de/10010304812
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A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower
Elschner, Christina; Schwager, Robert - 2004
A model is presented for simulating the tax burden on highly skilled manpower. The effective average tax rate, defined as the relative wedge between total remuneration and disposable income, is computed. Income and payroll taxes and social security contributions not yielding an equivalent...
Persistent link: https://www.econbiz.de/10010297384
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Elite structure and the provision of health-promoting public goods
Krieger, Tommy - 2020
We compile biographical information on more than 5,000 Prussian politicians and exploit newly digitized administrative data to examine whether landowning and landless elites differ in the extent to which they support health infrastructure projects. Using exogenous variation in soil texture, we...
Persistent link: https://www.econbiz.de/10012315245
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Words speak louder than actions: The impact of politics on economic performance
Osterloh, Steffen - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2010
In this paper, a new approach to disclose the impact of politics on economic growth is presented: we use data derived from content analysis of party manifestos as measures of party preferences. In a panel of 23 OECD countries, we detect a positive impact of party support for various...
Persistent link: https://www.econbiz.de/10008756434
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From corporate tax competition to global cooperation? Trends, prospects and effects on German family businesses
Bührle, Anna Theresa; Nicolay, Katharina; Spengel, … - 2023
This study provides an overview of current political developments in the tax competition debate, emphasizing the consequences for large German family businesses. We analyze new tax competition trends in Europe and selected industrialized countries in recent years. Subsequently, we discuss...
Persistent link: https://www.econbiz.de/10014325570