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Réduire la dette publique française : Les options de l'assainissement budgétaire

Égert, Balázs - 2011

France has a track record of persistent general government deficits, partly reflecting pro-cyclical fiscal policies in upswings. This has resulted in a quadrupling of its public debt-to-GDP ratio since the 1970s to above 80% of GDP. Reducing public debt is crucial because a high level of public...

Persistent link: https://www.econbiz.de/10012441809

Fiscal Relations Across Levels of Government in the United States

Laubach, Thomas - 2005

and expenditure assignments. This link reflects traditionally weak support for redistribution across jurisdictions. Grants …

Persistent link: https://www.econbiz.de/10012444566

Carbon taxes and stranded assets : evidence from Washington State

Carattini, Stefano; Sen, Suphi - 2019

The climate challenge requires ambitious climate policy. A sudden increase in carbon prices can lead to major shocks to the stock market. Some assets will lose part of their value, others all of it, and hence become "stranded". If the markets are not ready to absorb the shock, a financial crisis...

Persistent link: https://www.econbiz.de/10012050954

Die kommunale Spielapparatesteuer und der bundesstaatliche Finanzausgleich

Broer, Michael - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 100 (2020) 8, pp. 608-613

Germany, including about taxes should be part of the redistribution of the federal financial equalisation system. The court … taxes that are actually part of the redistribution of the federal financial equalisation system (e.g. beer, gaming casinos …

Persistent link: https://www.econbiz.de/10012285245

Petchey's (2015) extension of oates & Schwab's (1988) efficiency result revisited

Eichner, Thomas; Pethig, Rüdiger - 2017

Oates and Schwab (1988) consider an economy with mobil capital and jurisdictions that suffer from local pollution. They show that welfare-maximizing jurisdictions implement the first-best, if they take prices as given and have at their disposal a capital tax and an environmental standard....

Persistent link: https://www.econbiz.de/10011597738

Distributive aspect of real estate property and its taxation among Brazilian families

Carvalho Junior, Pedro Humberto Bruno de - 2015

The paper seeks to analyze the distribution of real estate assets among Brazilian families and Imposto Predial e Territorial Urbano (IPTU) - property tax - their main form of taxation. The text points out that real estate property usufruct is more concentrated than family income itself, despite...

Persistent link: https://www.econbiz.de/10012053323

Wesentliche Parameter einer Grundsteuerreform

Eigenthaler, Thomas - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 98 (2018) 3, pp. 159-162

Nach einer fast 20-jährigen Vorgeschichte hat sich das Bundesverfassungsgericht (BVerfG) mit der Bemessungsgrundlage der Grundsteuer beschäftigt. Dabei geht es um die veralteten Einheitswerte, aber auch um die Gesetzgebungskompetenz für das geltende Bewertungsgesetz. Die Autoren diskutieren...

Persistent link: https://www.econbiz.de/10011808990

Tax incentives as an instrument attracting investors to special economic zones

Magdalena, Jasiniak; Koziński, Jakub - In: E-Finanse : finansowy kwartalnik internetowy 13 (2017) 2, pp. 36-44

Special Economic Zones have been operating in Poland since 1994 and are still growing. Tax incentives being offered in these Zones, as good infrastructure and administration support, are supposed to be attractions for newly established companies. The purpose of this article is to investigate...

Persistent link: https://www.econbiz.de/10011865396

Energy price reform in China

Zhang, ZhongXiang - 2018

Energy Price Reform in ChinaThe Chinese leadership has determined to assign the market a decisive role in allocating resources. To have the market to play that role, getting the energy prices right is crucial because this sends clear signals to both producers and consumers of energy. While the...

Persistent link: https://www.econbiz.de/10011850316

Fiscal equalization and the tax structure

Holm-Hadulla, Fédéric - 2018

this pattern and tests them in a natural experiment from Germany. The first hypothesis is that fiscal redistribution … the perspective of local governments; the second is that a desire for redistribution within jurisdictions induces a shift … taxation serves as a Pigouvian intervention to correct externalities. The empirical analysis supports redistribution between …

Persistent link: https://www.econbiz.de/10011929809