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Using a discontinuous grant rule to identify the effect of grants on local taxes and spending
Dahlberg, Matz; Mörk, Eva; Rattsø, Jørn; Ågren, Martin - 2006
When investigating the effects of federal grants on the behavior of lower-level governments, it is hard to defend the handling of grants as an exogenous factor affecting local governments; federal governments often set grants based on characteristics and performance of local governments. In this...
Persistent link: https://www.econbiz.de/10010321636
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Wealth tax as alternative minimum tax? The impact of a wealth tax on business structure and strategy
Sureth, Caren; Maiterth, Ralf - 2005
An alternative minimum tax (AMT) is often regarded as desirable. We analyze a wealth tax at corporate and personal level that is designed as an AMT as proposed by the German Green Party. This wealth tax is imputable to profit taxes and is hence intended to prevent multiple (multistage) taxation....
Persistent link: https://www.econbiz.de/10010298447
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Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland: Eine betriebswirtschaftliche Analyse
Hoppe, Thomas; Maiterth, Ralf; Sureth, Caren - 2015
Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von aktuell vorliegenden Besteuerungskonzepten resultieren...
Persistent link: https://www.econbiz.de/10010464390
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Herausforderungen für die Finanzpolitik in Deutschland nach der Covid-Krise: Schuldenbremse und Vermögensbesteuerung
Schnellenbach, Jan - 2021
Im Zuge der Covid-Krise wird der Bund bis Ende 2022 eine erhebliche Neuverschuldung anhäufen, die nach aktuellen Planungen bis zu 452,2 Mrd. Euro erreichen könnte. Hieraus folgen Tilgungsverpflichtungen, die ab 2026 mit knapp unter 20 Mrd. Euro pro Jahr kalkuliert werden. Vor diesem...
Persistent link: https://www.econbiz.de/10012516191
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Public services and the GATS
Adlung, Rolf - 2005
The status of public services is one of the most hotly debated issues surrounding the GATS. There are two approaches to distinguish such services from any other services: an institutional approach that focuses on the legal and institutional conditions governing supply (e.g. ownership status,...
Persistent link: https://www.econbiz.de/10010326697
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A theory of the informal sector
Azuma, Yoshiaki; Grossman, Herschel I. - 2002
In many countries, especially poor countries, a heavy burden of taxes, bribes, and bureaucratic hassles drives many producers into the informal sector. Is this situation explicable only as a consequence of either the ignorance or the ineptitude of the state authorities? On the contrary this...
Persistent link: https://www.econbiz.de/10010318889
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Import protection, business cycles, and exchange rates: Evidence from the great recession
Bown, Chad P.; Crowley, Meredith A. - 2011
This paper uses highly detailed, quarterly data for five major industrialized economies to estimate the impact of macroeconomic fluctuations on import protection policies over 1988:Q1 - 2010:Q4. First, estimates on a pre-Great Recession sample of data provide evidence of two key relationships....
Persistent link: https://www.econbiz.de/10010292150
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The reliability of Canadian output gap estimates
Cayen, Jean-Philippe; van Norden, Simon - 2004
current estimates of the output gap in Canada. We begin by assembling a new data base of quarterly realtime output estimates …
Persistent link: https://www.econbiz.de/10010295656
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Canadian Immigration Policy and Immigrant Economic Outcomes: Why the Differences in Outcomes between Sweden and Canada?
Picot, Garnett; Sweetman, Arthur - 2011
Immigrants to Canada enjoy labour market outcomes that are more favourable than those for their counterparts in Sweden …. In an effort to understand these gaps, Canada's immigration policy and outcomes are contrasted to the Swedish immigration … deteriorated significantly in Canada since the 1980s, as they have in many western countries including Sweden. …
Persistent link: https://www.econbiz.de/10010331375
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The Evolution of Male-Female Wages Differentials in Canadian Universities: 1970-2001
Warman, Casey; Woolley, Frances; Worswick, Christopher - 2006
universities over the period 1970 through 2001. The individual level data are collected by Statistics Canada from all universities … in Canada and are used to analyze the evolution of male-female wage differentials of professors in Canadian universities …
Persistent link: https://www.econbiz.de/10011940713