The recent slowdown in the U.S. economy has led to state and local government tax increases and expenditure cuts that have lowered aggregate demand, in contrast to earlier downturns when the sector provided significant automatic stabilizers. Several explanations for this change are examined,...

Cover -- A. Einführung -- I. Zielsetzung der Arbeit -- II. Grundlagen des Kommunalabgabenrechts -- 1. Begriff der Kommunalabgaben und Abgabenkategorien -- 2. Untersuchungsgegenstand: Örtliche Verbrauch- und Aufwandsteuern sowie Gebühren und Beiträge -- 3. Bindung der Kommunen an das...

Requiring firms, rather than individuals, to remit sales taxes improves tax compliance. In the U.S., this shift toward firm-based remittance rules for remote purchases occurred gradually after South Dakota v. Wayfair. Using comprehensive and high-frequency local sales tax revenue data, we show...