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Ecological tax revenue still yields lower pension contributions and higher pensions today

Bach, Stefan; Buslei, Hermann; Harnisch, Michelle; … - In: DIW weekly report : economy, politics, science : a … 9 (2019) 13, pp. 107-114

The ecological tax reform that Germany implemented between 1999 and 2003 increased energy tax rates-especially on …

Persistent link: https://www.econbiz.de/10011992370

Do governments tax agglomeration rents?

Koh, Hyun-Ju; Riedel, Nadine - 2010

Persistent link: https://www.econbiz.de/10003943685

Business taxes and the electoral cycle

Foremny, Dirk; Riedel, Nadine - 2012

The purpose of this paper is to assess whether politicians manipulate the timing of tax rate changes in a strategic way to maximize reelection prospects. To do so, we exploit the German local business tax as a testing ground which is set autonomously by German municipalities. As election dates...

Persistent link: https://www.econbiz.de/10009488853

Business taxes and the electoral cycle

Foremny, Dirk; Riedel, Nadine - 2012

Persistent link: https://www.econbiz.de/10009488899

Tax policy, risk and entrepreneurial choice : empirical evidence from Germany

Fossen, Frank M. - 2008

Persistent link: https://www.econbiz.de/10009619010

Empirical studies on tax distribution and tax reform in Germany

Bach, Stefan - 2012

This professorial dissertation thesis collects several empirical studies on tax distribution and tax reform in Germany … presumptive tax base erosion. Chapter 4 deals with several assessment studies on the ecological tax reform implemented in Germany … econometric input-output model and a recursive-dynamic computable general equilibrium (CGE) model. Both models show that Germany …

Persistent link: https://www.econbiz.de/10009657735