Showing 1 - 10 of 21,615
This paper presents an overview of recent U.S. fiscal developments and discusses possible implications of the sharp turn around in the government’s fiscal position. Against this back ground, it also reviews key policy challenges that will need to be addressed to cope with the mounting...
Persistent link: https://www.econbiz.de/10005824863
This paper argues that sub-Saharan Africa’s growth performance needs to be improved substantially in order to raise standards of living to an acceptable level and achieve a visible reduction in poverty. The paper provides a broad overview of the explanations for sub-Saharan Africa’s...
Persistent link: https://www.econbiz.de/10005264249
the previous SDN on inequality and growth by focusing on the role of redistribution. It finds that, from the perspective … of the best available macroeconomic data, there is not a lot of evidence that redistribution has in fact undercut … is a big tradeoff between redistribution and growth. The best available macroeconomic data do not support such a …
Persistent link: https://www.econbiz.de/10011142220
In January 2009, the law on the reform of the inheritance tax and valuation law (German) came into force. As a result, the valuation of shares in non-listed corporations was fundamentally changed. The paper compares and analyzes different enterprise values through the application of different...
Persistent link: https://www.econbiz.de/10008479031
In the present paper we uncover a novel mechanism through which a minority can gain a disproportionate power in a perfectly functioning democracy. In our model, a government elected by majority within a two party democracy, decides on a unique redistributive instrument, the tax rate. We show...
Persistent link: https://www.econbiz.de/10011095108
der Grenzproduktivitäten kommt. Auf makroökonomischer Ebene läßt sich eine optimale Schiefe der Einkommensverteilung …
Persistent link: https://www.econbiz.de/10008462116
In der Vergangenheit war die funktionale Einkommensverteilung das dominierende gesellschaftspolitische Thema. In der … Gegenwart ist es die personelle Einkommensverteilung. In der Zukunft wird es die generative Einkommensverteilung sein; sie wird … Determinanten der intergenerativen Einkommensverteilung und die Sorge, dass eine Verschlechterung der Verteilung für die Jungen das …
Persistent link: https://www.econbiz.de/10010578148
The government’s strong monetary and fiscal policy framework, as well as the structural reforms introduced, have enabled the Canadian economy to respond flexibly to recent shocks and laid a solid foundation for recovery. Macroeconomic policies should remain supportive, with fiscal policy...
Persistent link: https://www.econbiz.de/10005825023
This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses options to enhance the neutrality of the capital income tax system, followed by a detailed analysis of the property tax, the inheritance...
Persistent link: https://www.econbiz.de/10010790236
Die Unternehmensteuerreform ist eines der wichtigsten Projekte der Großen Koalition. Das Vorhaben soll die Bedingungen für Beschäftigung und Wachstum in Deutschland verbessern und die Staatsfinanzen stabilisieren. Gerhard Stratthaus, Finanzminister des Landes Baden-Württemberg, betrachtet...
Persistent link: https://www.econbiz.de/10005056217