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Tax competition and tax structure in open federal economies : evidence from OECD countries with implications for the European Union
Goodspeed, Timothy J. - 1999 - Revised: March, 1999
Tax competition arguments suggest that governements that operate in an open economy (such as local governments) should not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local governments in many countries, and such reliance changes...
Persistent link: https://www.econbiz.de/10011443043
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Fiscal externalities in local tax competition : empirical evidence from a panel of German jurisdictions
Büttner, Thiess - 2001
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...
Persistent link: https://www.econbiz.de/10011445920
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Revisiting the link between growth and federalism : a Bayesian model averaging approach
Asatryan, Zareh; Feld, Lars P. - 2013
Following the ambiguous results in the literature aimed at understanding the empirical link between fiscal federalism …, there is no robust link, neither positive, nor negative, between output growth and fiscal federalism (measured as sub …
Persistent link: https://www.econbiz.de/10009777597
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Does R&D-infrastructure attract high-tech start-ups?
Engel, Dirk; Fier, Andreas - 2000
scientific and infrastructural well suited regions or not. Estimation results on the level of postcode areas confirm the …
Persistent link: https://www.econbiz.de/10011444711
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Public procurement in the presence of capital taxation
Weichenrieder, Alfons J. - 1999
The paper considers governments' public procurement decision as a way of influencing industry structure. In a federation in which capital is mobile and capital taxation is harmonized, a home bias in public procurement can potentially be explained as an effort to increase the capital intensity of...
Persistent link: https://www.econbiz.de/10011443221
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Federation's alternative tax constitutions and risky education
Poutvaara, Panu - 1999
We analyze a two-period modell where risk-averse students divide their time between risky education, leisure, and work. The educated can migrate. Wagetax financed transfer to students acts as an insurance, and increases both investment in education and demand for leisure. We drive sufficient...
Persistent link: https://www.econbiz.de/10011443239
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Detecting behavioural additionality : an empirical study on the impact of public R&D funding on firms' cooperative behaviour in Germany
Aschhoff, Birgit (contributor); Fier, Andreas (contributor);  … - 2006
Subsidising research networks has become a popular instrument in technology policies, driven mainly by expected positive spillovers. In particular, the stimulation of R&D co-operation between scientific institutions and industry is considered as most promising. In the context of policy...
Persistent link: https://www.econbiz.de/10003337981
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On the role of entrepreneurial experience for start-up financing : an empirical investigation for Germany
Metzger, Georg (contributor) - 2007
Entrepreneurs are often faced with problems regarding start-up financing. But compared to novice entrepreneurs, experienced entrepreneurs should have both more knowledge and better contacts, which should potentially reduce the occurrence of problems and affect finance composition. However,...
Persistent link: https://www.econbiz.de/10003516711
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On the role of entrepreneurial experience for start-up financing : an empirical investigation for Germany
Metzger, Georg (contributor) - 2007
Entrepreneurs are often faced with problems regarding start-up financing. But compared to novice entrepreneurs, experienced entrepreneurs should have both more knowledge and better contacts, which should potentially reduce the occurrence of problems and affect finance composition. However,...
Persistent link: https://www.econbiz.de/10003567056
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Product market competition, corporate governance and firm performance : an empirical analysis for Germany
Januszewski, Silke I.; Köke, F. Jens; Winter, Joachim - 1999
Germany's bank-based system of internal control, ownership concentration is harmful for productivity growth. …Productivity growth has been slow in many continental European countries over the last few decades, especially in … econometric analysis of firm performance in Germany. Based on a unique panel data set with detailed information on almost 400 …
Persistent link: https://www.econbiz.de/10011443499