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A tax on tax revenue : the incentive effects of equalizing transfers ; evidence from Germany
Huber, Bernd; Baretti, Christian; Lichtblau, Karl - 2000
Several recent studies suggest that equalizing transfers in a federal system may distort the tax policy decisions of states. We study this issue for the German federal fiscal system. In a simple theoretical model, we first identify a substitution and an income effect of equalizing transfers. Our...
Persistent link: https://www.econbiz.de/10009781611
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Auswirkungen von Steuervereinfachungen : Abschlussbericht Forschungsprojekt I C 4 - 18/10 im Auftrag des Bundesministeriums für Wirtschaft und Technologie
Eichfelder, Sebastian; Evers, Lisa; Gläser, Sven Christian - 2010
Persistent link: https://www.econbiz.de/10010506621
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A tax on tax revenue : the incentive effects of equalizing transfers ; evidence from Germany
Baretti, Christian; Huber, Bernd; Lichtblau, Karl - 2000
Several recent studies suggest that equalizing transfers in a federal system may distort the tax policy decisions of states. We study this issue for the German federal fiscal system. In a simple theoretical model, we first identify a substitution and an income effect of equalizing transfers. Our...
Persistent link: https://www.econbiz.de/10001522965
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A tax revenue on tax revenue : the incentive effects of equalizing transfers : evidence from Germany
Baretti, Christian; Huber, Bernd; Lichtblau, Karl - In: International tax and public finance 9 (2002) 6, pp. 631-649
Persistent link: https://www.econbiz.de/10001719225
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A Tax on Tax Revenue the Incentive Effects of Equalizing Transfers : Evidence from Germany
Baretti, Christian; Huber, Bernd; Lichtblau, Karl - 2021
Several recent studies suggest that equalizing transfers in a federal system may distort the tax policy decisions of states. We study this issue for the German federal fiscal system. In a simple theoretical model, we first identify a substitution and an income effect of equalizing transfers. Our...
Persistent link: https://www.econbiz.de/10013321121
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Das Steuerrecht der Unternehmen aus ökonomischer Sicht : Neutralität der Besteuerung und Steuerwettbewerb
Schreiber, Ulrich - 2018
Persistent link: https://www.econbiz.de/10012125538
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Unternehmensbesteuerung in Deutschland : eine kritische Bewertung und Handlungsempfehlungen für die aktuelle Steuerpolitik
Spengel, Christoph; Evers, Lisa; Zinn, Benedikt - 2012
Persistent link: https://www.econbiz.de/10010510994
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Das Beihilfenrecht als Innovationsmotor des Steuerrechts : Ergebnisse eines Forschungsprojekts des Instituts für Finanz- und Steuerrecht
Kube, Hanno (ed.); Reimer, Ekkehart (ed.) - 2018
Persistent link: https://www.econbiz.de/10011917576
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Essays on taxation in public economics
Erbe, Katharina - 2015
Persistent link: https://www.econbiz.de/10011442929
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Zehn Jahre Existenzminimumbericht : eine Bilanz
Thormählen, Thies; Schmidtke, Ringo - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 85 (2005) 5, pp. 304-311
Persistent link: https://www.econbiz.de/10002827589