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Taxation and unemployment: an applied general equilibrium approach for Germany

Boeters, Stefan; Böhringer, Christoph; Feil, Michael - 2002

This paper presents an applied general equilibrium model for Germany. The model integrates specific labour market institutions in an otherwise standard general equilibrium framework. There are sectoral wage negotiations for two skill types of workers between firms and trade unions. The...

Persistent link: https://www.econbiz.de/10010298083

Endogenous selection of comparison groups, human capital formation, and tax policy

Stark, Oded; Hyll, Walter; Wang, Yong - 2011

This paper considers a setting in which the acquisition of human capital entails a change of location in social space that causes individuals to revise their comparison groups. Skill levels are viewed as occupational groups, and moving up the skill ladder by acquiring additional human capital,...

Persistent link: https://www.econbiz.de/10010323667

Optimal Timing of Tax Policy in the Face of Projected Debt Increases

Ball, Chris; Creedy, John; Scobie, Grant - 2016

This paper examines the optimal time path of the tax rate, in a model where an increasing ratio of government debt to GDP is projected in the absence of policy changes.

Persistent link: https://www.econbiz.de/10012115708

Entrepreneurship and Institutions

Henrekson, Magnus - 2007

In this paper entrepreneurs are defined as agents who bring about economic change by combining their own effort with other factors of production in search of economic rents. The institutional setup is argued to determine both the supply and direction of entrepreneurial activity. Four key...

Persistent link: https://www.econbiz.de/10010320095

Alternatives to the concept of permanent establishment : e-commerce and taxation

Jr., Charles McLure - In: CESifo Forum 01 (2000) 3, pp. 10-16

Persistent link: https://www.econbiz.de/10011695626

Green Taxes and Climate Change: Theory and Reality

Milne, Janet E. - In: CESifo DICE Report 05 (2007) 4, pp. 8-12

Persistent link: https://www.econbiz.de/10011696625

Entrepreneurship and the Theory of Taxation

Henrekson, Magnus; Sanandaji, Tino - 2008

Taxation theory rarely takes entrepreneurship into consideration. We discuss how this omission affects conclusions … entrepreneurship often omitted by standard capital taxation theory are incorporated into the analysis. This includes the lack of a well … cannot be readily divided into labor and capital income, in stark contrast to what is assumed in standard taxation theory …

Persistent link: https://www.econbiz.de/10010320176

Ein einfaches Steuersystem für Deutschland

Rose, Manfred - In: Wirtschaftsdienst 74 (1994) 8, pp. 423-432

Persistent link: https://www.econbiz.de/10011467352

How Does Firm Heterogeneity Affect International Tax Policy?

Haufler, Andreas; Langenmayr, Dominika - In: CESifo DICE Report 13 (2015) 2, pp. 57-62

Persistent link: https://www.econbiz.de/10011696917

On the scientific status of economic policy: A tale of alternative paradigms

Fagiolo, Giorgio; Roventini, Andrea - 2008

In the last years, a number of contributions has argued that monetary - and, more generally, economic - policy is finally becoming more of a science. According to these authors, policy rules implemented by central banks are nowadays well supported by a theoretical framework (the New Neoclassical...

Persistent link: https://www.econbiz.de/10010328656

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