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Wickström, Bengt-Arne (contributor) - 2010

In einem empirischen und drei theoretischen Aufsätzen befassen sich die Autoren des vorliegenden Bandes mit verschiedenen Aspekten der Steuerhinterziehung.Friedrich Schneider liefert eine umfassende Schätzung des Umfangs der Schattenwirtschaft in allen Erdteilen sowie eine Übersicht über die...

Persistent link: https://www.econbiz.de/10014492824

Finanzpolitik und Unternehmensentscheidung

Wickström, Bengt-Arne (contributor) - 2010

Rudolf Oster gibt eine umfassende Übersicht über die Auswirkungen von Umlagen im Finanzausgleich zwischen den Kommunen. Die weiteren Beiträge behandeln Auswirkungen der Gewinnbesteuerung. Christian Keuschnigg zeigt, daß Investitionen im Inland gehemmt werden können und Kapital ins Ausland...

Persistent link: https://www.econbiz.de/10014493192

Social protection and revenue collection: How they can jointly contribute to strengthening social cohesion

Burchi, Francesco; von Schiller, Armin; Strupat, Christoph - In: International Social Security Review 73 (2020) 3, pp. 13-32

Social protection and revenue collection are often regarded as potential drivers of social cohesion. The article joins this debate, providing three main contributions. First, we carefully discuss the concept of social cohesion and endorse one specific definition. Second, we propose using the...

Persistent link: https://www.econbiz.de/10012509494

Inequality, infrastructure, and institutions: Empirical studies in public economics and political economy

Dorn, Florian - 2021

Florian Dorn prepared this study during his doctoral studies at the Ludwig-Maximilians University of Munich (LMU). The study was completed in September 2020 and accepted as doctoral thesis by the Department of Economics. This dissertation contributes to the empirics of public economics and...

Persistent link: https://www.econbiz.de/10013164116

Wealth Taxation and Wealth Accumulation: Theory and Evidence from Denmark

Jakobsen, Katrine M.; Jakobsen, Kristian; Kleven, Henrik; … - 2018

Using administrative wealth records from Denmark, we study the effects of wealth taxes on wealth accumulation. Denmark used to impose one of the world's highest marginal tax rates on wealth, but this tax was drastically reduced and ultimately abolished between 1989 and 1997. Due to the specific...

Persistent link: https://www.econbiz.de/10013202229

A Snapshot of Public Finance Research from Immediately Prior to the Pandemic: IIPF 2020

Agrawal, David R.; Davies, Ronald B.; LaLumia, Sara; … - 2021

As the COVID-19 pandemic has shaped public policies and government finances, it has also influenced the topics that public finance economists are researching. Because the 2020 International Institute of Public Finance (IIPF) Congress featured papers that were submitted prior to the start of the...

Persistent link: https://www.econbiz.de/10012657946

It's fundamental: Welfare theorems, market failures, and the turn from "public finance" to "public economics"

Medema, Steven G. - 2022

economists had done "work of high quality and great quantity in the field of taxation," the theory of public expenditure had been … inquiries. Indeed, by the mid-1980s the 'public expenditure theory' lacuna lamented by Samuelson had largely been filled with … explain this transformation, locating its origins in Richard Musgrave's normative theory of the public household and the …

Persistent link: https://www.econbiz.de/10013412954

The relationship between services trade and government procurement commitments: Insights from relevant WTO agreements and recent RTAs

Anderson, Robert D.; Locatelli, Claudia; Müller, Anna … - 2014

To date, government procurement has been effectively carved out of the main multilateral rules of the WTO system. This paper examines the systemic and other ramifications of this exclusion, from both an economic and a legal point of view. In addition to relevant elements of the WTO Agreements,...

Persistent link: https://www.econbiz.de/10010435382

Pension reform options for Russia and Ukraine: A critical analysis of available options and their expected outcomes. With a focus on labour market, industrial restructuring and pub...

Góra, Marek; Rohozynsky, Oleksandr; Sinyavskaya, Oxana - 2010

This paper provides the results of analyses of key problems related to pension systems and their reforms in Russia and Ukraine. The pension systems and their reforms in both countries are compared. They are also compared with the general picture observed in the OECD or selected countries...

Persistent link: https://www.econbiz.de/10010326595

Fiscal sustainability and policy rules: Under changing demographic forecasts

Lassila, Jukka; Valkonen, Tarmo; Alho, Juha M. - 2011

All practical evaluations of fiscal sustainability that include the effects of population ageing must utilize demographic forecasts. It is well known that such forecasts are uncertain, and that has been taken into account in some studies by using stochastic population projections jointly with...

Persistent link: https://www.econbiz.de/10010326860

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