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Einige Wirkungen von steuerlichen Umfinanzierungsmaßnahmen in einem makroökonometrischen Ungleichgewichtsmodell für die westdeutsche Volkswirtschaft
Franz, Wolfgang; Göggelmann, Klaus; Winker, Peter - 1997
Gegenstand dieses Beitrags ist eine quantitativ orientierte Diskussion einiger Wirkungen einer Umstrukturierung des Steuersystems anhand der neuesten und wesentlich erweiterten Version des Konstanzer aggregierten Ungleichgewichtsmodells für die westdeutsche Volkswirtschaft für den Zeitraum von...
Persistent link: https://www.econbiz.de/10011440908
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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/10011339802
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Empirical macromodels under test : a comparative simulation study of the employment effects of a revenue neutral cut in social security contributions
Buscher, Herbert S.; Buslei, Hermann; Göggelmann, Klaus; … - 1998 - Preliminary version
In the paper we simulate a revenue-neutral cut in the social security contribution rate using five different types of macro- / microeconomic models, namely two models based on time-series data where the labour market is modelled basically demand oriented, two models of the class of computable...
Persistent link: https://www.econbiz.de/10011442295
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Taxation and unemployment : an applied general equilibrium approach for Germany
Böhringer, Christoph (contributor);  … - 2002
Persistent link: https://www.econbiz.de/10001701741
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Intergovernmental grants and public input provision : theory and evidence from Germany
Hauptmeier, Sebastian (contributor) - 2007
This paper uses a simple model of fiscal competition between local jurisdictions to analyse the impact of intergovernmental grants on the composition of public spending. We find that a higher degree of redistribution within a system of ʺfiscal equalisationʺ coincides with a smaller overall...
Persistent link: https://www.econbiz.de/10003412064
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Remittances and public finances : evidence from oil-price shocks
Asatryan, Zareh; Bittschi, Benjamin; Doerrenberg, Philipp - 2016
We study the effect of inflowing remittances - a major source of capital for many countries - on tax-revenues and tax-policy. Instrumenting remittances with changes in the oil-price interacted with a country's distance to oil-producing countries, we find that remittances have a large positive...
Persistent link: https://www.econbiz.de/10011441144
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Book-tax conformity and reporting behavior : a quasi-experiment
Evers, Maria Theresia; Meier, Ina; Nicolay, Katharina - 2016
We examine how a comprehensive change in book-tax conformity affects firms' reporting behavior. To this end, we exploit a Reform Act as a quasi-natural experiment which implied a decrease in book-tax conformity in Germany in 2010. In particular, this reform allows firms to exercise tax...
Persistent link: https://www.econbiz.de/10011419359
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Dynamic scoring of tax reforms in the European Union
Barrios Cobos, Salvador; Dolls, Mathias; Maftei, Anamaria; … - 2017
In this paper, we present the first dynamic scoring exercise linking a multi‐country microsimulation and DSGE models for all countries of the European Union. We illustrate our novel methodology analysing a hypothetical tax reform for Belgium. We then evaluate real tax reforms in Italy and...
Persistent link: https://www.econbiz.de/10011626786
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Housing booms and busts and local fiscal policy
Solé-Ollé, Albert; Viladecans Marsal, Elisabet - 2017
This paper examines how local governments adjust their spending, savings and taxes in response to a temporary revenue windfall generated by a housing boom and how they cope with the inevitable shortfall that appears during the bust. We focus on Spanish local governments given the intensity of...
Persistent link: https://www.econbiz.de/10011580820
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The use of SME tax incentives in the European Union
Bergner, Sören Martin; Bräutigam, Rainer; Evers, … - 2017
This paper discusses the impact and the appropriateness of tax incentives for small and medium-sized enterprises (SMEs) in the European Union. First, we provide a survey of implemented tax incentives specifically targeted at SMEs in the 28 EU Member States. Building hereon, we measure the impact...
Persistent link: https://www.econbiz.de/10011591958