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Vertical income tax externalities and fiscal interdependence: evidence from the US
Esteller-Moré, Álex; Solé-Ollé, Albert - 1999
Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of government affects the tax base of the other. This paper carries out a theoretical analysis of the interdependent tax-setting decisions of federal and regional governments,...
Persistent link: https://www.econbiz.de/10010297628
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Vertical income tax externalities and fiscal interdependence: evidence from the US
Esteller-Moré, Álex; Solé-Ollé, Albert - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 1999
Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of government affects the tax base of the other. This paper carries out a theoretical analysis of the interdependent tax-setting decisions of federal and regional governments,...
Persistent link: https://www.econbiz.de/10005098201
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ICT and international corporate taxation: tax attributes and scope of taxation
Schäfer, Anne; Spengel, Christoph - 2002
In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality shall prevail, as it is deemed to be the most appropriate to...
Persistent link: https://www.econbiz.de/10010297465
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ICT and international corporate taxation: tax attributes and scope of taxation
Schäfer, Anne; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2002
In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality shall prevail, as it is deemed to be the most appropriate to...
Persistent link: https://www.econbiz.de/10005098339
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What determines local governments' technical efficiency? The case of road maintenance
Kalb, Alexander - 2009
In this paper we investigate the determinants of local governments' technical efficiency in road maintenance for a … panel of German counties using a broad variety of estimation approaches. More specifically, we calculate efficiency indices … efficiency indices can be explained by estimating and comparing four different regression models. The results of our analysis …
Persistent link: https://www.econbiz.de/10010299173
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Multi-dimensionale regionale Ungleichheit in Deutschland: Eine Analyse aus ökonomischer und raumwissenschaftlicher Perspektive
Hülz, Martina; Krätzig, Sebastian; Siegloch, Sebastian; … - 2024
Diese Arbeit erstellt ein umfassendes Bild der regionalen Ungleichheit in Deutschland in einer Vielzahl von Größen. Ziel ist es, eine umfassende Sichtweise auf die Komplexität räumlicher Disparitäten zu entwickeln. Neben der wirtschaftlichen Perspektive sind Aspekte der Daseinsvorsorge,...
Persistent link: https://www.econbiz.de/10014506935
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Was bringen kommunale Gebietsreformen? Kausale Evidenz zu Hoffnungen, Risiken und alternativen Instrumenten
Blesse, Sebastian; Rösel, Felix - 2017
Seit Jahrzehnten werden kommunale Gebietskörperschaften fusioniert, in der Hoffnung auf Kosteneinsparungen und eine höhere Leistungsfähigkeit der Verwaltung. In diesem Beitrag geben Sebastian Blesse und Felix Rösel einen Überblick über die bestehende kausale Evidenz zu den Effekten von...
Persistent link: https://www.econbiz.de/10011745881
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What determines local governments' technical efficiency? The case of road maintenance
Kalb, Alexander - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2009
In this paper we investigate the determinants of local governments' technical efficiency in road maintenance for a … panel of German counties using a broad variety of estimation approaches. More specifically, we calculate efficiency indices … efficiency indices can be explained by estimating and comparing four different regression models. The results of our analysis …
Persistent link: https://www.econbiz.de/10008533551
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Public Sector Decentralization: Measurement Concepts and Recent International Trends
Stegarescu, Dan - 2004
This paper deals with the problems encountered in defining and measuring the degree of fiscal decentralization. Drawing on a recent analytical framework of the OECD, different measures of fiscal autonomy and revenue decentralization are presented which consider tax-raising powers of sub-central...
Persistent link: https://www.econbiz.de/10010297396
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Economic Integration and Fiscal Decentralization: Evidence from OECD Countries
Stegarescu, Dan - 2004
Drawing on recent work on the creation and breakup of countries, this paper examines the impact of economic and political integration on the vertical government structure. It argues that by increasing the market size and the benefits from the decentralized provision of public goods, integration...
Persistent link: https://www.econbiz.de/10010297409