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...

This paper is concerned with fiscal externalities arising from local taxation of a mobile factor. Using a panel of more 1100 local jurisdictions it provides empirical evidence on how the local tax rate as well as the tax rate in the neighborhood affect the local tax base. The results support the...

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 using non-parametric (DEA) and parametric (stochastic...

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...

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,...

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 using non-parametric (DEA) and parametric (stochastic...

We investigate the characteristics of cities gaining access to the German interurban bus network in the first two years following the deregulation of the industry in January 2013. Applying both parametric and semi-parametric survival models, we find strong evidence that the probability of a city...

We trace back Romania's development to a low-tax country among the Member States of the European Union by analysing the major tax law changes in corporate taxation since 1992. We find that the significant reduction of the corporate income tax rate from 45% in 1992 to 16% since 2005 has not been...

The growing momentum for gas price liberalization in Russia is increasingly constrained by fears of potentially strong adverse impact that market-based price setting principle will have on the economy. Based on a novel multi-regional, multi-sector and multi-household computable general...

Dieser Aufsatz gibt einen Überblick über ökonomische Konzepte der Lastenverteilung zur Finanzierung von öffentlichen Gütern als Beitrag zur interdisziplinären Diskussion. Im Mittelpunkt des Interesses stehen dabei Verteilungswirkungen der Umweltpolitik. Zunächst werden zwei Typen von...