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Our Federalism Is Not Europe’s : It's Becoming Argentina’s

Greve, Michael - 2012

In some ways, a 2012 symposium on “Dilemmas of State Debt” may seem a bit behind the news curve. At the end of 2010, municipal bond markets were in a deep funk. Analysts predicted that countless municipalities and perhaps one or more of the United States might default on their debt...

Persistent link: https://www.econbiz.de/10014164095

Fiscal decentralisation and economic development in selected unitary European countries

Szarowská, Irena - In: European financial and accounting journal : EFAJ 9 (2014) 1, pp. 22-40

The article provides direct empirical evidence on fiscal decentralisation and economic development in selected European countries in a period 1995-2012. The research (based on data taken from OECD Fiscal Decentralisation Database and OECD) is performed on a panel, which contains 17 unitary...

Persistent link: https://www.econbiz.de/10011460489

Splitting of corporate taxes in Germany and formulaic distribution of a CCCTB : critical comparison

Müller-Thomczik, Sandra; Reiter, Lukas - In: Central European economic journal 9 (2022) 56, pp. 269-290

The introduction of a formulaically apportioned common consolidated corporate tax base (CCCTB) could represent a milestone in international taxation. No agreement has yet been reached, however. In contrast, Germany already has a long-standing system that apportions corporate taxes by splitting...

Persistent link: https://www.econbiz.de/10013502253

Economic integration and interdependence of tax policy

Holzmann, Carolin; Schwerin, Axel von - 2015

This paper provides empirical evidence for interdependence of jurisdictions' tax policies. We study tax policy interdependence between municipalities in the economically integrated European Metropolitan Area Frankfurt/Rhein-Main, that spreads across two German states, Hesse, and...

Persistent link: https://www.econbiz.de/10011348398

Common Markets, Common Tax Problems

Mason, Ruth - 2008

Different in more ways than it is possible to easily enumerate, the formation of the United States and the European Union (EU) had a striking similarity of purpose: to increase citizens' welfare by uniting a collection of independent states, each with its own politics, culture, and economy. Of...

Persistent link: https://www.econbiz.de/10014221690

Double Taxation : A European 'Switch in Time'?

Kofler, Georg; Mason, Ruth - 2013

This article considers whether the fundamental freedoms of the EC Treaty encompass an absolute requirement on the Member States to mitigate double taxation, and it concludes that such a requirement could reasonably be inferred from the goals of the fundamental freedoms and the European Court of...

Persistent link: https://www.econbiz.de/10014051511

Comparing redistributive efficiency of tax-benefit systems in Europe

Mantovani, Daniela - 2018

In empirical analysis, the Kakwani index is the most frequently used indicator for comparing progressivity across … efficiency with a relevant amount of tax revenues and social expenditures. They obviously obtain very high redistribution, above … 15 points. Most of the countries considered show an intermediate level of redistribution (between 7 and 12 points), but …

Persistent link: https://www.econbiz.de/10011865012

Income taxation and equity : new dominance criteria and an application to Romania

Brunori, Paolo; Palmisano, Flaviana; Peragine, Vitorocco - 2014

This paper addresses the problem of the normative evaluation of income tax systems and income tax reforms. While most of the existing criteria, framed in the utilitarian tradition, are uniquely based on information about individual incomes, this paper, building upon the opportunity egalitarian...

Persistent link: https://www.econbiz.de/10010438896

Income taxation and equity : new dominance criteria with a microsimulation application

Brunori, Paolo; Palmisano, Flaviana; Peragine, Vitorocco - In: Journal of economic inequality 20 (2022) 3, pp. 509-536

Persistent link: https://www.econbiz.de/10013442132

Application of regionally varying additionality degrees in the practice of EU cohesion policy

Nam, Chang-woon; Wamser, Georg - 2010

The additionality principle says that the funds of the European Union should not replace, but be an addition to national regional policy funds. The benchmark for the co-funding is that the EU bears 50% of total costs associated with regional projects eligible for EU support. In some regions,...

Persistent link: https://www.econbiz.de/10003940115

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