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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
some interesting implications for fiscal policy in the European Union, particularly as the EU continues to evolve. One … implication for the EU is that enlargement that increases tax base disparities within the EU (and is not accompanied by an EU … mobility of the population. A second implication is that fiscal expansion of the EU to include an EU-level income tax may tend …
Persistent link: https://www.econbiz.de/10011443043
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Factor mobility, government debt and the decline in public investment
Heinemann, Friedrich - 2002
like the EU deficit limits. The econometric results indicate that the decline is largely due to two developments: First to … privatisation process nor EU deficit restrictions of the Maastricht Treaty can explain the decline. …
Persistent link: https://www.econbiz.de/10011447263
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Teaching, organization, and personal problems : evidence from reforming tertiary education in Germany
Mühlenweg, Andrea M. - 2010
Germany has recently made extensive reforms in its tertiary education system. Traditional degrees are being replaced by Bachelor and Master programs. This study examines the question of how the choice of a new Bachelor program as opposed to a traditional degree program has affected first-year...
Persistent link: https://www.econbiz.de/10003979072
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The effects of the bologna process on college enrollment and drop-out rates
Horstschräer, Julia; Sprietsma, Maresa - 2010
This paper estimates the short-term effects of the introduction of the Bachelor degree in the framework of the Bologna Process on college enrollment and drop-out rates. We use variation in the timing of the Bachelor implementation at the department level to identify the effect of the reform...
Persistent link: https://www.econbiz.de/10003951038
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Panel tests for unit roots in hours worked
Kappler, Marcus (contributor) - 2006
Hours worked is a time series of interest in many empirical investigations of the macroeconomy. Estimates of macro elasticities of labour supply, for example, build on this variable. Other empirical applications investigate the response of hours worked to a shock to technology on the basis of...
Persistent link: https://www.econbiz.de/10003314703
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Optimal tax progressivity in unionised labour markets : what are the driving forces?
Boeters, Stefan - 2009
In labour markets with collective wage bargaining higher progressivity of the labour income tax creates a trade-off. On the one hand, wages are lowered and unemployment decreases, on the other hand, the individual labour supply decision is distorted at the hours-of-work margin. The optimal level...
Persistent link: https://www.econbiz.de/10003888037
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Words speak louder than actions : the impact of politics on economic performance
Osterloh, Steffen - 2010
In this paper, a new approach to disclose the impact of politics on economic growth is presented: we use data derived from content analysis of party manifestos as measures of party preferences. In a panel of 23 OECD countries, we detect a positive impact of party support for various...
Persistent link: https://www.econbiz.de/10008702176
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Labour market institutions and structural reforms : a source for business cycle synchronisation?
Sachs, Andreas; Schleer, Frauke - 2009
We focus on the influence of institutional variables on business cycle synchronisation for 20 OECD countries from 1979 to 2003. More precisely, this paper derives measures for similarity of institutions and structural reforms, and investigates direct and delayed reform effects on synchronisation...
Persistent link: https://www.econbiz.de/10003813977
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Die Struktur kollektiver Lohnverhandlungen und Auslandsdirektinvestitionen in der OECD
Peters, Ralf-Henning; Schneiders, Kerstin - 1999
This paper analyzes the influence of the structure of collective bargaining on foreign direct investment abroad, using a panel of 19 OECD countries in 1980, 1990 and 1994. The degree of centralization as well as the degree of coordination affect foreign direct investment. The less centralized or...
Persistent link: https://www.econbiz.de/10011443335
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After the death of inflation : will fiscal drag survive?
Heinemann, Friedrich - 2000
Declining inflation rates might have negative consequences for tax revenues. Phenomena like the inflationary bracket creep in a progressive income tax system do not work any longer. With this background the paper analyzes the extent of fiscal drag for OECD countries since 1965. Some...
Persistent link: https://www.econbiz.de/10011444606