rates. We exploit this reform and investigate whether government ideology predicts the levels and increases in the real …Since 2007 the German state governments have been allowed by a constitutional reform to set real estate transfer tax …

In 2006, the reform of the German fiscal constitution realigned legislative powers between the federal and the state … whether government ideology predicts the levels and increases in the real estate transfer tax rates; and show that leftwing …

Italian reform of the local personal income tax (PIT), which was flat before the intervention, that allows mayors to introduce … and we find that the reform consistently amplifies political budget cycle of local PIT. In terms of mechanism …

inter vivos transfers in Germany. The results do not show that the reform influenced transfers within the nuclear family … government ideology and elections influence outcomes (income inequality and budget consolidation) and political processes (fiscal … reduction on transfers of business assets. The second study delves into how the 2009 transfer tax re-form influenced individual …

Anfang Juni 2016 wurde mit großer Mehrheit eine Bundesratsinitiative zur Reform der Grundsteuer beschlossen, die jedoch … die Reform »eine Frage der Gerechtigkeit«. Wolfram Scheffler, Universität Erlangen-Nürnberg, weist darauf hin, dass die … Reform der Grundsteuer nicht nur aufgrund von Aufkommenseffekten für die Gemeinden von Interesse ist, vielmehr sind auch die …

Anfang Juni 2016 wurde eine Bundesratsinitiative zur Reform der Grundsteuer beschlossen. Dieser Reformvorschlag wurde …

Anfang Juni 2016 wurde eine Bundesratsinitiative zur Reform der Grundsteuer beschlossen. Dieser Reformvorschlag wurde …

Is government ideology important for fiscal policy? I study this question with data from all German States over the … period 1975-2005. To identify the effect of ideology, I rely on a fuzzy regression discontinuity design. I find that left …-wing state governments spend more than state governments with right-wing and mixed ideology. Deficits of left-wing governments …