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Fiscal equalization and the tax structure
Holm-Hadulla, Fédéric - 2018
Sub-national governments often finance substantial parts of their budgets via taxes on capital or other mobile factors - despite having access to alternative, less distortionary, revenue sources. This paper develops three hypotheses to explain this pattern and tests them in a natural experiment...
Persistent link: https://www.econbiz.de/10011929809
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Do party ties increase transfer receipts in cooperative federalism? - evidence from Germany
Bury, Yannick; Feld, Lars P.; Köhler, Ekkehard A. - 2020
Cooperative fiscal federalism needs a multi-level consent to decide on the allocation of intergovernmental transfers. We study how parliamentary representation of municipalities on the federal level influences the allocation of federal transfers to municipal governments under this type of...
Persistent link: https://www.econbiz.de/10012291881
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Efficient Revenue Sharing and Upper Level Governments : Theory and Application to Germany
Buettner, Thiess; Hauptmeier, Sebastian; Schwager, Robert - 2008
Recent literature has emphasized that redistributive grant systems may tend to internalize fiscal externalities arising from tax competition. This paper further explores the conditions under which local grant systems enforced by the state government will enhance efficiency. A system of...
Persistent link: https://www.econbiz.de/10014059393
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Efficient Revenue Sharing and Upper Level Governments : Theory and Application to Germany
Buettner, Thiess; Hauptmeier, Sebastian; Schwager, Robert - 2021
Recent literature has emphasized that redistributive grant systems may tend to internalize fiscal externalities arising from tax competition. This paper further explores the conditions under which local grant systems enforced by the state government will enhance efficiency. A system of...
Persistent link: https://www.econbiz.de/10013317654
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Do party ties increase transfer receipts in cooperative federalism? : evidence from Germany
Bury, Yannick; Feld, Lars P.; Köhler, Ekkehard A. - 2022 - This version: 22nd August 2022
Cooperative fiscal federalism needs a multi-level consent to decide on the allocation of intergovernmental transfers. We study how parliamentary representation of municipalities on the federal level influences the allocation of federal transfers to municipal governments under this type of...
Persistent link: https://www.econbiz.de/10013399870
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The real estate transfer tax and government ideology : evidence from the German states
Krause, Manuela; Potrafke, Niklas - 2019
Since 2007 the German state governments have been allowed by a constitutional reform to set real estate transfer tax rates. We exploit this reform and investigate whether government ideology predicts the levels and increases in the real estate transfer tax rates. The results show that leftwing...
Persistent link: https://www.econbiz.de/10012010162
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The role of sickness in the evaluation of job search assistance and sanctions
Berg, Gerard J. van den; Hofmann, Barbara; Uhlendorff, Arne - 2016
sanctions on the unemployment duration and the quality of job matches, in conjunction with the possibility to report sick. We … estimate multi-spell duration models with selection on unobserved characteristics. We find that a vacancy referral increases …
Persistent link: https://www.econbiz.de/10011414725
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The role of sickness in the evaluation of job search assistance and sanctions
Berg, Gerard J. van den; Hofmann, Barbara; Uhlendorff, Arne - 2016
sanctions on the unemployment duration and the quality of job matches, in conjunction with the possibility to report sick. We … estimate multi-spell duration models with selection on unobserved characteristics. We find that a vacancy referral increases …Ein Instrument zur Eindämmung von Moral Hazard in der Arbeitslosenversicherung ist die finanzielle Sanktion in Form …
Persistent link: https://www.econbiz.de/10011418245
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The role of sickness in the evaluation of job search assistance and sanctions
Berg, Gerard J. van den; Hofmann, Barbara; Uhlendorff, Arne - 2016
sanctions on the unemployment duration and the quality of job matches, in conjunction with the possibility to report sick. We … estimate multi-spell duration models with selection on unobserved characteristics. We find that a vacancy referral increases …
Persistent link: https://www.econbiz.de/10011449662
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The causal effect of unemployment duration on wages : evidence from unemployment insurance extensions
Schmieder, Johannes; Wachter, Till von; Bender, Stefan - 2014
' reemployment wages on average, but did not affect wages conditional on unemployment duration. Resulting IV estimates imply … substantial negative effects of unemployment duration on wages of 0.8% per month. …
Persistent link: https://www.econbiz.de/10010457891