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Christians, Allison - 2018

Taxation involves the compulsory transfer of resources among members of society. Tax policy is concerned with how societies carry out taxation. That is a technical and legal question, but it is inescapably a political, social, and cultural one as well. To study tax policy is to engage...

Persistent link: https://www.econbiz.de/10012917946

A history of tax legislation in the Federal Republic of Germany

Uhl, Matthias - 2013 - This version: July 22th, 2012

This paper presents a historical account of legislated tax changes in the Federal Republic of Germany from 1964 to 2010 …

Persistent link: https://www.econbiz.de/10009714428

State-Dependent Effects of Tax Changes in Germany and the United Kingdom

Hayo, Bernd; Mierzwa, Sascha - 2022

We study state-dependent effects of narratively identified tax shocks in Germany and the UK over the period 1974Q1 … cuts initially have a larger effect during times of nonrecession in Germany, whereas we find no state-dependent effects for … cuts and hikes individually: tax hikes can be expansionary in Germany (UK) when implemented during non …

Persistent link: https://www.econbiz.de/10014030154

(Un-)Sustinability of public finances in German Laender : a panel time series approach

Burret, Heiko T.; Feld, Lars P.; Köhler, Ekkehard A. - 2015

This paper provides evidence that most German states (Laender) have unsustainable public finances by exploiting a newly compiled database covering the years 1950‐2011. Although the Laender are closely intertwined we are the first to apply “second generation” panel techniques that control...

Persistent link: https://www.econbiz.de/10011404634

Inequality, infrastructure, and institutions : empirical studies in public economics and political economy

Dorn, Florian - 2021

Florian Dorn erstellte diesen Beitrag während seines Promotionsstudiums an der Universität München (LMU). Die Studie wurde im September 2020 abgeschlossen und von der Fakultät für Volkswirtschaftslehre als Dissertation angenommen. Die Dissertation trägt zur Empirie der Ökonomie des...

Persistent link: https://www.econbiz.de/10012807266

Political leaders' socioeconomic background and fiscal performance in Germany

Hayo, Bernd; Neumeier, Florian - 2011 - This version: 7 October 2011

This paper investigates whether the socioeconomic status of the head of government helps explain fiscal performance. Applying sociological research that attributes differences in people's ways of thinking and acting to their relative standing within society, we test whether the social status of...

Persistent link: https://www.econbiz.de/10009313157

Political Leaders' Socioeconomic Background and Fiscal Performance in Germany

Hayo, Bernd - 2014

Persistent link: https://www.econbiz.de/10013067274

Inequality, infrastructure, and institutions: Empirical studies in public economics and political economy

Dorn, Florian - 2021

Florian Dorn prepared this study during his doctoral studies at the Ludwig-Maximilians University of Munich (LMU). The study was completed in September 2020 and accepted as doctoral thesis by the Department of Economics. This dissertation contributes to the empirics of public economics and...

Persistent link: https://www.econbiz.de/10013164116

ZEW-EviSTA : a microsimulation model of the German tax and transfer system

Buhlmann, Florian; Hebsaker, Michael; Kreuz, Tobias; … - 2022 - First version: June 2022

This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating fiscal effects, labor market outcomes as well as...

Persistent link: https://www.econbiz.de/10013281463

Political leaders' socioeconomic background and fiscal performance in Germany

Hayo, Bernd; Neumeier, Florian - 2011

Persistent link: https://www.econbiz.de/10010286424