Im Grundgesetz erhielten die Bundesländer Ausgabenautonomie ohne Finanzautonomie. Daher haben sie bis heute keinen Anreiz, Ausgaben gegen Einnahmen abzuwägen, sondern schöpfen den Ausgabenplafond stets vollständig aus. Ein Wettbewerb um Steuerrückerstattungen könnte Anreize setzen,...

The research is part of a wider research problem, whose aim is to find an optimal financing model for cultural institutions in Poland. The purpose of this research is to evaluate the performance indicators of municipal and regional theatres in the context of accessibility to cultural public...

Thin capitalization rules limit firms' ability to deduct internal interest payments from taxable income, thereby restricting debt shifting activities of multinational firms. Since multinational firms can limit their tax liability in several ways, regulation of debt shifting may have an impact on...

This paper investigates whether fiscal competition affects the structure of public spending, where theory predicts a shift from residential public goods to industrial public goods. We propose an empirical model that specifically accounts for the strategic nature and endogeneity of fiscal...

Value Added Tax (VAT) is a type of indirect tax that is imposed on goods and services. In one of the most important reforms of the country's public finances in over the past 50 years, India has finally launched much delayed Value Added Tax (VAT) from 1st April, 2005 in 21 states. VAT has...

Since its creation, the EU has targeted tax harmonization to protect the single market and avoid capital outflow to regions that have lower tax rates. However, despite repeated attempts, complete convergence has not yet been achieved. Using the effective tax rate, the statutory tax rate, and the...

In der Aprilausgabe 2014 veröffentlichte der Wirtschaftsdienst einen Aufsatz mit dem Titel Neuordnung der Besteuerungskompetenzen bei der Einkommensteuer. Die Autoren des vorliegenden Beitrags setzen sich kritisch damit auseinander, im Anschluss erläutern Gisela Färber, Carsten Kühl und...

In the process of furthering EU integration little attention was given to the role of income taxes. Multiple income tax systems exist across the Union and their differentiation negatively impacts the European labor market, investments and savings, inhibiting economic growth. Individual nations...

This paper investigates the relationship between the magnitude of automatic stabilizers in the tax and transfer systems of 19 EU countries and the US, and discretionary fiscal stimulus packages passed by these countries during the recent economic crisis. In particular, we ask whether countries...

Having had little time to absorb the economic and social shock of the COVID-19 pandemic, the European Union is confronted with staggering increases in the cost of living. While household burdens vary significantly across and within countries, most European countries are struggling to cushion the...