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The inheritance and gift tax in Germany reform potentials for tax revenue, efficiency and distribution

Beznoska, Martin; Hentze, Tobias; Stockhausen, Maximilian - 2020

The inheritance tax is often seen as an effective tool to reduce wealth inequality, to raise public budgets if needed, and to increase incentives to work by lowering the tax burden on labour, which is especially high in Germany according to the OECD. The purpose of this paper is therefore to...

Persistent link: https://www.econbiz.de/10012419216

Political economy of redistribution between traditional and modern families

Meier, Volker; Rablen, Matthew D. - 2019

market care subsidies vs. cash for care. Policies are determined by probabilistic voting, where allocative and distributional … likely to receive subsidies. In early stages of development where most households are traditional, implemented policies … favour them, though to a small extent. Net subsidies to traditional households are highest in some intermediate stage, which …

Persistent link: https://www.econbiz.de/10012230973

Opportunity cost of environmental preservation : the case of the Brazilian Legal Amazon

Chagas, André Luis Squarize; Andrade, Luiza Cardoso de - 2013

Currently, the region named Brazilian Legal Amazon (BLA) represents the agricultural frontier of Brazil, and it concentrates the deforestation processes, so-called arc of deforestation. This region covers the total area of Acre, Amapá, Amazonas, Pará, Rondônia, Roraima, and Tocantins, and...

Persistent link: https://www.econbiz.de/10011547167

Trade unions and corporate social responsibility

Goerke, Laszlo - 2020

Trade unions distort a profit-maximising firm's input choice. The nature of the resulting inefficiency depends on whether there is wage or efficient bargaining. Moreover, trade unions redistribute income and thereby affect welfare. If firms also pursue Corporate Social Responsibility (CSR)...

Persistent link: https://www.econbiz.de/10012436160

The tax incidence on the revenues of Romanian crop farms

Izvoranu, Anca-Marina; Kruzslicika, Mihaela; Toma, Camelia - In: Agrarian economy and rural development : realities and …, (pp. 113-118). 2019

Taxation plays a fundamental role in the context of decisions made by Romanian farmers on agricultural holdings. The fear of failure of a farmer is accentuated by taxation, which gives increasing importance to the treatment of this subject. This paper aims to analyze the effect of fiscal...

Persistent link: https://www.econbiz.de/10012212724

Impact of the German real estate transfer tax on the commercial real estate market

Frenzel Baudisch, Coletta; Dresselhaus, Carolin - 2019

The tax burden of real estate transactions in Germany increased considerably since the constitutional reform in 2006. We examine the impact of the real estate transfer tax (RETT) on transactions and (net-of-tax) prices of commercial buildings and vacant commercial lots by means of a...

Persistent link: https://www.econbiz.de/10012231217

The mobile tax bill : how mobile is impacted by sector-specific taxes

Castells, Pau; Pedrós, Xavier; Sivakumaran, Mayuran - 2019

Many developing countries have introduced sector-specific taxes on the consumption of mobile services, which apply on top of general taxes, and therefore discourage the positive externalities that have been estimated to be associated with the use of mobile technology on workers' productivity and...

Persistent link: https://www.econbiz.de/10012153764

The impact of new tax policies in semi-subsistence agriculture in the period 2013-2017

Toma, Camelia; Gavrilescu, Camelia - In: Agrarian economy and rural development : realities and …, (pp. 23-30). 2018

The paper aimed to estimate the effects of the 2013 new fiscal policy, by broadening the taxation basis of agricultural incomes on almost all types of crops and animal species as well as on small farmers represented by unauthorized and authorized natural persons. Public statistical data of the...

Persistent link: https://www.econbiz.de/10012055097

Transport accessibility as merit good

Medda, Francesca - 2010

The individual's perception of transport cost usually does not include the full social cost of transport, as in for instance, its global environmental effects. Under this view, we observe a mismatch between individual perception and general social transport cost and welfare. In order to overcome...

Persistent link: https://www.econbiz.de/10011573778

Effects of fiscal devaluation in a closed economy

Sui, Jin - 2020

Fiscal devaluation works as an alternative instrument to monetary de- valuation, helping countries to regain competitiveness in a monetary union. Focusing on a closed economy, this paper analyzes its effects in a dynamic framework. In the case of an increasing relative love for variety, fiscal...

Persistent link: https://www.econbiz.de/10012438057