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Analyse der finanzkraftbestimmenden Rahmenbedingungen und strukturellen Spezifika ostdeutscher Flächenländer
Eck, Alexander; Fritzsche, Carolin; Kluge, Jan; … - 2015
Kernursachen der niedrigen Steuerkraft in Ostdeutschland. Dies geht aus einer Studie der Dresdner Niederlassung des ifo Instituts … gewährte Lohnsteuerabzüge wie das Kindergeld das Steueraufkommen in Ostdeutschland überproportional. Schließlich tragen … durch landespolitische Maßnahmen beeinflusst werden können. Ostdeutschland bleibt daher auch weiterhin auf finanzielle …
Persistent link: https://www.econbiz.de/10011698459
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Analyse der finanzkraftbestimmenden Rahmenbedingungen und strukturellen Spezifika ostdeutscher Flächenländer : Gutachten im Auftrag des Sächsischen Staatsministeriums der Finanzen...
Eck, Alexander; Fritzsche, Carolin; Kluge, Jan; … - Sachsen / Sächsisches Staatsministerium der Finanzen; … - 2015
Kernursachen der niedrigen Steuerkraft in Ostdeutschland. Dies geht aus einer Studie der Dresdner Niederlassung des ifo Instituts … gewährte Lohnsteuerabzüge wie das Kindergeld das Steueraufkommen in Ostdeutschland überproportional. Schließlich tragen … durch landespolitische Maßnahmen beeinflusst werden können. Ostdeutschland bleibt daher auch weiterhin auf finanzielle …
Persistent link: https://www.econbiz.de/10013447169
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Measuring disparities in non-school costs and revenue capacity among Massachusetts cities and towns
Bradbury, Katharine L. (contributor); Zhao, Bo (contributor) - 2007
This paper develops new measures of environmental costs and local revenue capacity as the basis for a new municipal aid formula in Massachusetts. On the cost side, unlike previous studies, we quantify the effects on local non-school spending of characteristics related to uncontrollable costs. On...
Persistent link: https://www.econbiz.de/10003715697
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From urban core to wealthy towns : nonschool fiscal disparities across Connecticut municipalities
Zhao, Bo - 2015 - This version: August 2015
Using a cost-capacity gap framework, this paper is the first study to quantify nonschool fiscal disparities across Connecticut municipalities. In the absence of a Uniform Chart of Accounts for municipalities, the paper uses a newly assembled dataset of multi-year local financial records,...
Persistent link: https://www.econbiz.de/10011401244
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Does Independent Political Spending Affect State Tax Policies, Revenues and Expenditures?
Tazhitdinova, Alisa; Robinson, Sarah - 2022
We study to what extent U.S. state tax policy, tax revenues and expenditures are affected by independent political contributions. Using the Citizens United v. Federal Election Commission ruling for identification, we study tax policy outcomes in states where independent spending by corporations...
Persistent link: https://www.econbiz.de/10013291486
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Correlation in State and Local Tax Changes
Baker, Scott; Janas, Pawel; Küng, Lorenz - National Bureau of Economic Research - 2024
Empirical research in public economics, including our own, often uses variation in state and local taxes as an empirical laboratory to estimate causal relationships. A key concern is that other taxes might change at the same time. To assess this concern, we develop a dataset of state (1977-2022)...
Persistent link: https://www.econbiz.de/10015056110
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Empirical Examination of the Link between Value Added Tax and Total Tax Revenues in Zimbabwe
Bonga, Wellington Garikai - 2017
Governments in most developing nations heavily rely on tax revenue to sponsor government expenditure, and Zimbabwe is not an exception. Tax revenue is supposed to be used to grow or develop an economy. This study seeks to analyse the relationship between value-added tax (VAT) and total tax...
Persistent link: https://www.econbiz.de/10012949557
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Biontechs Steuerbooster und seine Nebenwirkungen auf das Finanzgefüge
Weiß, Reinhold; Kanzler, Kristof; Fiesel, Robert - In: Wirtschaftsdienst 102 (2022) 2, pp. 114-122
Anstieg der Finanzkraft führt jedoch zu erheblichen fiskalischen Spillover-Effekten, die letztlich zu problematischen …
Persistent link: https://www.econbiz.de/10013343036
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Migration and tax yields in a devolved economy
Foreman-Peck, James S.; Zhou, Peng - 2016
Households may migrate between jurisdictions to secure preferred mixes of collectively sup-plied services and taxation. But devolution of taxes to sub-national jurisdictions could reduce expected tax revenue if some move to lower tax regimes, constraining devolved government policy. This paper...
Persistent link: https://www.econbiz.de/10011540007
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Lost Stability? Consumption Taxes and the Cyclical Volatility of State and Local Revenues
Hou, Yilin - 2007
Some state and local governments continue to consider moving from income and property taxes, respectively, towards consumption taxes. Since the mid-1970s Georgia's local governments have had the option to substitute sales taxes for a portion of property tax receipts; the adoption of local option...
Persistent link: https://www.econbiz.de/10012728632