Narrow search
Showing 1 - 10 of 1,848
Cover Image
Estimating dynamic tax revenue elasticities for Germany
Koester, Gerrit B.; Priesmeier, Christoph - 2012
studies for profit-related taxes and are slightly lower for value-added taxes, whereas the long-run elasticity for wage taxes …
Persistent link: https://www.econbiz.de/10009625561
Cover Image
Estimating Dynamic Tax Revenue Elasticities for Germany
Koester, Gerrit - 2016
studies for profit-related taxes and are slightly lower for value-added taxes, whereas the long-run elasticity for wage taxes …
Persistent link: https://www.econbiz.de/10012988816
Cover Image
Behavioral responses to inheritance and gift taxation : evidence from Germany
Glogowsky, Ulrich - 2020 - First version: August 2015
The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...
Persistent link: https://www.econbiz.de/10012308486
Cover Image
Higher Taxes on Less Elastic Goods? Evidence from German Municipalities
Blesse, Sebastian - 2019
seminal inverse-elasticity rule. First, we estimate the tax elasticity of the two tax bases using event-study and generalized … business profits. This suggests that municipality-level taxation in Germany is inconsistent with the inverse-elasticity rule …
Persistent link: https://www.econbiz.de/10012898081
Cover Image
Higher taxes on less elastic goods? : evidence from German municipalities
Blesse, Sebastian; Doerrenberg, Philipp; Rauch, Anna - 2018
seminal inverse-elasticity rule. First, we estimate the tax elasticity of the two tax bases using event-study and generalized … business profits. This suggests that municipality-level taxation in Germany is inconsistent with the inverse-elasticity rule …
Persistent link: https://www.econbiz.de/10011900011
Cover Image
Measuring the fiscal revenue loss of VAT exemption in commercial banking
Genser, Bernd; Winker, Peter - 1997
The closing of tax loopholes is one important instrument for fiscal consolidation. We concentrate on the value added tax exemption of banking services in Germany. The potential tax revenue under full value added taxation cannot be estimated from national accounting data, as it is necessary to...
Persistent link: https://www.econbiz.de/10009675759
Cover Image
Looking for appropriate forms of intergovernmental transfers for municipalities in transition economies
Nam, Chang-woon; Parsche, Rüdiger - 2001
Intergovernmental transfers can be either conditional or unconditional with regard to the autonomy of local governments in spending such financial means. Although fiscal decentralisation has recently been quite pronounced in Eastern European transition countries, the dominance of a purpose- and...
Persistent link: https://www.econbiz.de/10011408426
Cover Image
Allocating tax revenue to sub-central government levels : lessons from Germany and Poland
Hybka, Małgorzata Magdalena - 2015
Tax sharing arrangements provide considerable financial resources to sub-central government levels. This statement is true both for unitary and federal states although tax revenue sharing mechanisms differ significantly across countries. The basic aim of this article is to compare the mechanisms...
Persistent link: https://www.econbiz.de/10012010932
Cover Image
Effective profit taxation and the elasticity of the corporate income tax base : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2008
We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of … significant and relatively large point estimate of the average tax base elasticity, which implies that a reduction of the … also find some statistically weak evidence for the hypothesis that the tax base elasticity is higher for corporations that …
Persistent link: https://www.econbiz.de/10003872150
Cover Image
The elasticity of taxable income for Germany and its sensitivity to the appropriate model
Werdt, Clive - 2015
This paper provides new empirical insights on the elasticity of taxable income for Germany. Using a rich panel of …), this dynamic model delivers significant smaller estimates of the elasticity of taxable income. The overall estimate is 0 … married and single assessed taxpayers with an elasticity of 0.17 for single and 0.44 for married taxpayers. These elasticities …
Persistent link: https://www.econbiz.de/10010473165