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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

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

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

Taxation and unemployment : an applied general equilibrium approach for Germany

Böhringer, Christoph (contributor); … - 2002

Persistent link: https://www.econbiz.de/10001701741

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

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

How can a country ‘graduate’ from procyclical fiscal policy? : evidence from China

Fuest, Clemens; Xing, Jing - 2015

In this study, we analyze the cyclicality of fiscal policies in China during the period 1978-2013. We find that the cyclicality of local government spending in China significantly affects the cyclicality of total government spending. By employing both time-series and province-level panel data,...

Persistent link: https://www.econbiz.de/10011338112

Intellectual property box regimes : effective tax rates and tax policy considerations

Evers, Lisa; Miller, Helen; Spengel, Christoph - 2013 - First version: September 2013 ; This version: November 2013

11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...

Persistent link: https://www.econbiz.de/10010228563

The effect of direct democracy on the level and structure of local taxes

Asatryan, Zareh; Baskaran, Thushyanthan; Heinemann, … - 2014

We study the effect of direct democracy on local taxation. Our setting is the German federal state of Bavaria, where in 1995 a state-wide referendum introduced the possibility to initiate direct democratic legislation into the local government code. Relying on a sample of all Bavarian...

Persistent link: https://www.econbiz.de/10010229893

Tax policy and income inequality in the US, 1979 - 2007

Bargain, Olivier; Dolls, Mathias; Immervoll, Herwig; … - 2014

We assess the effects of U.S. tax policy reforms on inequality by applying a new decomposition method allowing us to disentangle the policy effect from changing market incomes. Over the period 1979-2007, the cumulative policy effect aggravated inequality by increasing the income share of the top...

Persistent link: https://www.econbiz.de/10010229895

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