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Ertragsabhängige und ertragsunabhängige Steuern
Fuest, Clemens; Thöne, Michael; Glasmacher, Gregor - 2008
Die Studie beschäftigt sich mit dem Verhältnis ertragsabhängiger und ertragsunabhängiger Steuern in Deutschland und in der OECD. Üblich ist die Unterscheidung zwischen direkten und indirekten Steuern. Abweichend davon orientieren wir uns an der Frage, in welchem Ausmaß die Besteuerung von...
Persistent link: https://www.econbiz.de/10012290126
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Tax Competition and the Choice of Tax Structure in a Majority Voting Model
Borck, Rainald - 2003
This note studies the choice of tax structure in a majority voting model with tax competition. Regions may tax mobile capital or immobile labor. Individuals differ with respect to their relative endowments of labor and capital. Even though a lump sum tax is available, the equilibrium capital tax...
Persistent link: https://www.econbiz.de/10010260659
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Redistribution and Economic Growth in Integrated Economies
Rehme, Günther - 2004
Many theoretical models show that redistribution causes low growth or capital outflows even though empirically … redistribution and growth are often found to be positively associated across countries. This paper argues that tax competition and … the danger of capital outflows leads optimizing governments to pursue high growth, no redistribution policies in …
Persistent link: https://www.econbiz.de/10010262989
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Strategic delegation and international capital taxation
Brückner, Matthias - 2001
The literature on tax competition generally concludes that international coordination of capital taxes among symmetric countries increases tax rates. This paper investigates whether this conclusion also holds in a political economy framework where taxes are set by elected policy makers. It shows...
Persistent link: https://www.econbiz.de/10010301210
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Tax competition and tax structure in open federal economies: evidence from OECD countries with implications for the European Union
Goodspeed, Timothy J. - 1999
Tax competition arguments suggest that governements that operate in an open economy (such as local governments) should not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local governments in many countries, and such reliance changes...
Persistent link: https://www.econbiz.de/10010297637
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Why populist democracy promotes market liberalization
Grosjean, Pauline; Senik, Claudia - 2008
Using a new set of micro evidence from an original survey of 28 transition countries, we show that democracy increases … citizens' support for the market by guaranteeing income redistribution to inequality-averse agents. Our identification strategy … reformist parties in the former socialist block lies in a deepening of democracy. …
Persistent link: https://www.econbiz.de/10010268619
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Vote-Buying and Growth
Gersbach, Hans; Mühe, Felix - 2008
impact of vote-buying on growth. We consider a model with a poverty trap where redistribution can promote growth. We show …
Persistent link: https://www.econbiz.de/10011753158
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Strategic Campaigns and Redistributive Politics
Schultz, Christian - 2003
The paper investigates strategic campaigning in a model of redistributive politics in a society with many groups and two parties. Campaigns are informative, and parties can target campaigns to different groups. Voters are uncertain about whether parties favor special groups. The parties will...
Persistent link: https://www.econbiz.de/10010320881
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Externalities of non-cooperative tax policy in the globally integrated market
Tomohara, Akinori - 2002
This paper investigates efficiency losses caused by independent tax systems and proposes ways of remedying this coordination failure Whereas the harmful effects of tariff competition have been thoroughly explored in the trade policy literature little is known about the externalities that result...
Persistent link: https://www.econbiz.de/10010293495