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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
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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
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Analyse und Prognose des Kirchensteueraufkommens der EKD in Deutschland mit zeitreihen- und panelökonometrischen Modellen
Arndt, Christian - 2009 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003877024
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Estimating dynamic tax revenue elasticities for Germany
Koester, Gerrit B.; Priesmeier, Christoph - 2012
We analyse tax revenue elasticities by applying dynamic models to a new disaggregated dataset for Germany, which is adjusted for the effects of tax reforms. We estimate long-run elasticities that are substantially lower than in comparable studies for profit-related taxes and are slightly lower...
Persistent link: https://www.econbiz.de/10009625561
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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
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Estimating Dynamic Tax Revenue Elasticities for Germany
Koester, Gerrit - 2016
We analyse tax revenue elasticities by applying dynamic models to a new disaggregated dataset for Germany, which is adjusted for the effects of tax reforms. We estimate long-run elasticities that are substantially lower than in comparable studies for profit-related taxes and are slightly lower...
Persistent link: https://www.econbiz.de/10012988816
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IAB employment subsample 1975-1995 : opportunities for analysis provided by the anonymised subsample
Klose, Christoph; Haas, Anette; Bender, Stefan - 2000
employment careers without typical problems of longitudinal surveys which do arise in social research (e.g. panel mortality …
Persistent link: https://www.econbiz.de/10011325668
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Developing SOEPsurvey and SOEPservice : the (near) future of the German Socio-Economic Panel Study (SOEP)
Anger, Silke; Frick, Joachim R.; Goebel, Jan; Grabka, … - 2009
Das Sozio-oekonomische Panel (SOEP) ist als multidisziplinäres Haushaltspanel, das Informationen zu allen Personen, die … in einem Panel-Haushalt leben, erhebt und damit alle Altersjahrgänge abdeckt, nach 25 Jahren Laufzeit auch zu einer …, spezialisierte Panel-Studien (wie das Nationale Bildungspanel oder das DFG-geförderte Familienpanel PAIRFAM) eine Referenz und ggf …
Persistent link: https://www.econbiz.de/10011634367
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Allocating Tax Revenue to Sub-Central Government Levels: Lessons from Germany and Poland
Hybka, Malgorzata 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/10012232300
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Do higher corporate taxes reduce wages?
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2015
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities …
Persistent link: https://www.econbiz.de/10011428676