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Begünstigt das geplante Steuerabkommen zwischen Deutschland und der Schweiz Steuerhinterzieher und sollte besser …
Persistent link: https://www.econbiz.de/10010877501
Begünstigt das geplante Steuerabkommen zwischen Deutschland und der Schweiz Steuerhinterzieher und sollte besser …
Persistent link: https://www.econbiz.de/10011693405
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Johannes Vatter verknüpft die ökonomische Zufriedenheitsforschung – besser bekannt unter dem Begriff Glücksforschung – mit Fragen der Finanzwissenschaft. Entlang zahlreicher empirischer Befunde für Deutschland leitet er eine Vielzahl an steuer‐ und sozialpolitischen Implikationen ab....
Persistent link: https://www.econbiz.de/10012015230
This paper investigates the role that discrimination plays in the educational marginalization of foreign youth commonly observed in European countries with a long guestworker tradition. Economic theory offers two basic explanations for discrimination of this form: taste-based discrimination...
Persistent link: https://www.econbiz.de/10011390634
We examine whether Swiss federal fiscal policy was sustainable over the period from 1900 to 2002. We perform unit root and cointegration tests for federal revenues and expenditures, taking into account a structural shift in the budgetary process related to World War II. We find sustainability...
Persistent link: https://www.econbiz.de/10010261429
How a sustainable fiscal policy can be performed in a federal system is not only a Swiss problem but is also discussed in other federal countries like Germany and Austria, and in the European Union. Contrary to most other countries, the Swiss fiscal system is characterised by an extensive fiscal...
Persistent link: https://www.econbiz.de/10010265714