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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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Financial policy and stabilization : the case of Russia
Popova, G. V.; Nerovnya, Yu. V.; Terentieva, V. V.; … - In: European research studies 21 (2018) 1, pp. 486-495
Persistent link: https://www.econbiz.de/10012238806
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Taxes, tax administrative burdens and new firm formation
Braunerhjelm, Pontus; Eklund, Johan E. - In: Kyklos : international review for social sciences 67 (2014) 1, pp. 1-11
Persistent link: https://www.econbiz.de/10010393917
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Fiscal adjustment in developing countries through tax administration reform
Vehorn, Charles L. - In: The journal of developing areas 45 (2011) 1, pp. 323-338
Persistent link: https://www.econbiz.de/10009531118
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Public goods, corruption and growth
Djumashev, Ratbek - 2006
Persistent link: https://www.econbiz.de/10003393007
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An assessment of presumptive tax in Uganda : evaluating the 2020 reform and four alternative reform scenarios using UGAMOD, a tax-benefit microsimulation model for Uganda
Waiswa, Ronald; Lastunen, Jesse; Wright, Gemma Clare; … - 2021
Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. The latest reform to the regime in July 2020 sought to make the system more progressive, simpler and fairer to small firms. In this work, we evaluate the reform, focusing on its revenue implications based on...
Persistent link: https://www.econbiz.de/10012665424