Narrow search
Showing 1 - 10 of 950
Cover Image
Revenue autonomy preference in German state parliaments
Heinemann, Friedrich (contributor) - 2013
Fiscal federalism in Germany is characterized by lacking sub-national tax autonomy and intensive fiscal equalization …
Persistent link: https://www.econbiz.de/10010203498
Cover Image
Länderautonomie in der Einkommensteuer : Konsequenzen eines Zuschlagsmodells
Büttner, Thiess; Schwager, Robert - 2000
In der Diskussion um die Reform der föderalen Finanzverfassung wird oft eine Stärkung der Steuerautonomie der Länder gefordert. Seitens der Befürworter wird die damit verbundene Ausweitung der Eigenverantwortlichkeit begrüßt, von der stärkere Anreize für eine solide Haushaltspolitik und...
Persistent link: https://www.econbiz.de/10011444955
Cover Image
Tax and the city : a theory of local tax competition and evidence for Germany
Janeba, Eckhard; Osterloh, Steffen - 2012 - This version: January 2012
Despite the well-developed empirical literature on local tax competition, little is known about the actual spatial structure of inter-municipal competition. Assuming that competition takes place only among neighbours (as in the empirical literature) is at odds with the theoretical approaches...
Persistent link: https://www.econbiz.de/10009509729
Cover Image
Debt rule federalism : the case of Germany
Ciaglia, Sarah; Heinemann, Friedrich - 2012
In 2009, Germany introduced a new debt rule in its federal constitution (Grundgesetz). The socalled ‘debt brake … markets through particularly strict budgetary rules. -- Fiscal rules ; debt brake ; Germany ; fiscal federalism …
Persistent link: https://www.econbiz.de/10009658029
Cover Image
Tax and the city : a theory of local tax competition and evidence for Germany
Janeba, Eckhard; Osterloh, Steffen - 2013 - First version: Januar 2012 ; This version: May 2013
Despite the well-developed empirical literature on local tax competition, little is known about the actual spatial structure of inter-municipal competition. Assuming that competition takes place only among neighbours (as in the empirical literature) is at odds with the theoretical approaches...
Persistent link: https://www.econbiz.de/10010228585
Cover Image
Regional stabilization by fiscal equalization? : theoretical considerations and empirical evidence from Germany
Büttner, Thiess - 1999
actually favors stabilization. In an empirical analysis for Germany, the paper adds support for the finding of significant … regional stabilization by fiscal flows. The results indicate that about 17 % of GDP variation across West Germany's states has … been removed by fiscal flows during the last two decades. Thus, in Germany where the fiscal federalism is criticised for …
Persistent link: https://www.econbiz.de/10011442662
Cover Image
Do municipal mergers reduce costs? : evidence from a German federal state
Blesse, Sebastian; Baskaran, Thushyanthan - 2016 - This version: April 2016
We study the fiscal consequences of municipal mergers by making use of a largescale merger reform in the German federal state of Brandenburg. This reform, which was implemented from 2001 to 2003, led to a substantial reduction in the number of municipalities. Individual mergers were...
Persistent link: https://www.econbiz.de/10011471914
Cover Image
Voluntary giving and economic growth : time series evidence for the US
Heinemann, Friedrich - 2010
This study analyzes the sensitivity of US giving to both business cycle fluctuations and trend growth. With tax revenues as a point of reference, US giving constitutes a relatively stable source of revenue. Total giving is characterized by a business cycle volatility which is comparable to the...
Persistent link: https://www.econbiz.de/10008665402
Cover Image
Philanthropy in a secular society
Bittschi, Benjamin; Borgloh, Sarah; Wigger, Berthold U. - 2016
In this study we investigate the relationship between religious and charitable giving. We test how income, the tax-price of giving and the German church tax, differently affect charitable donations of church members, individuals leaving church and nonchurch members. We find crowding in between...
Persistent link: https://www.econbiz.de/10011441122
Cover Image
Patent protection, market uncertainty, and R&D investment
Czarnitzki, Dirk (contributor); Toole, Andrew A. (contributor) - 2006
The real options investment theory shows that greater uncertainty about market revenues reduces current R&D investment by increasing the value of waiting. This paper presents empirical evidence that patent protection mitigates the effect market uncertainty on R&D investment.
Persistent link: https://www.econbiz.de/10003359656