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Persistent link: https://www.econbiz.de/10011694281
these effects is one of the key reasons for ongoing land consumption on the side of the municipalities. Some previous case … studies however suggested that these effects might be not large enough especially in rural municipalities and would thus make … this effect between urban and rural municipalities. The largest effects are generated by the BIC area in the large cities …
Persistent link: https://www.econbiz.de/10011763974
There is an increasing tension between the Iranian Government and the west on an increasingly likely European oil embargo and the Iranian threat to close the Strait of Hormuz. The main question is: What will happen to the international oil prices in the case of shocks in the flow of Iranian oil...
Persistent link: https://www.econbiz.de/10009552166
Most cities enjoy some autonomy over how they tax their residents, and that autonomy is typically exercised by multiple municipal governments within a given city. In this chapter, we document patterns of city-level taxation across countries, and we review the literature on a number of salient...
Persistent link: https://www.econbiz.de/10013047262
The government fragmentation hypothesis (GFH) states that coalition governments spend more than single-party governments due to an underlying common pool problem. Using a large panel data set on 604 local governments in the German state of Baden-Württemberg for the 1994-2014 period, I test the...
Persistent link: https://www.econbiz.de/10011730078
We study the fiscal policy reactions of municipalities in the German state of North Rhine-Westphalia to an … municipalities. Using the quasi-random assignment, we examine whether these contributing municipalities adjust their tax setting … increase is even higher than the expansion of spending. Municipalities additionally refrain from increasing tax rates. The …
Persistent link: https://www.econbiz.de/10012120088
This paper addresses two long-standing positive questions in public finance: 1) Why is the property tax, despite widespread popular complaints against its fairness, the almost exclusive tax instrument used by local governments; and 2) why do we consistently observe higher levels of governments...
Persistent link: https://www.econbiz.de/10014073809
municipalities in NRW increased their local tax rates by one to two percentage points while the remaining municipalities kept their … rates constant. Using this variation across municipalities and over time to implement a difference-in-differences design …
Persistent link: https://www.econbiz.de/10013015583
This paper compares states in terms of their relative fiscal capacity, fiscal need, fiscal comfort, and tax effort in state fiscal year 1999 (FY1999). It is the most recent in a series initiated by the U.S. Advisory Commission on Intergovernmental Relations (ACIR) in 1962. As in previous...
Persistent link: https://www.econbiz.de/10012731911
Die vorliegende Studie liefert in drei gleichrangigen Teilen empirische Befunde zu den Steuern und Beiträgen auf lokaler Ebene. In den ersten beiden Teilen wird die Realsteuerpolitik deutscher Kommunen quantitativ datenempirisch und qualitativ in Form einer Expertenbefragung untersucht. Hierbei...
Persistent link: https://www.econbiz.de/10012051626