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Fiscal Federalism and Income Inequality : An Empirical Analysis for Switzerland

Feld, Lars P. - 2019

setting in Switzerland to study the issue empirically. According to our findings tax decentralization tends to reduce …

Persistent link: https://www.econbiz.de/10012892177

Fiscal Federalism and Economic Performance - New Evidence from Switzerland

Burret, Heiko - 2018

end, Switzerland provides for a laboratory as its 26 cantons share a common framework, while the extent of federalism …

Persistent link: https://www.econbiz.de/10012908641

The German Productivity Paradox - Facts and Explanations

Elstner, Steffen - 2018

Despite massive digitization efforts, the German economy has experienced a marked slowdown in its productivity growth. This paper analyzes the reasons behind this disconcerting development. A major factor is the turnaround of the labor market that commenced around 2005. The successful...

Persistent link: https://www.econbiz.de/10012908671

Do Party Ties Increase Transfer Receipts in Cooperative Federalism? - Evidence from Germany

Bury, Yannick; Feld, Lars P.; Koehler, Ekkehard A. - 2021

Cooperative fiscal federalism needs a multi-level consent to decide on the allocation of intergovernmental transfers. We study how parliamentary representation of municipalities on the federal level influences the allocation of federal transfers to municipal governments under this type of...

Persistent link: https://www.econbiz.de/10013315289

Tax Morale After the Reunification of Germany : Results from a Quasi-Natural Experiment

Feld, Lars P.; Torgler, Benno - 2021

This paper provides a comparison of tax morale between inhabitants of East and West Germany in its post … compared to cross-country studies. Our findings show higher tax morale in East than in West Germany. However, in only 9 years … the East. We suggest that this convergence in tax morale between East and West Germany, despite efforts of the federal …

Persistent link: https://www.econbiz.de/10013317223

FDI and taxation: a meta-Ssudy

Feld, Lars P.; Heckemeyer, Jost Henrich - 2009

Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful. Moreover, the influence of tax differentials on multinationals' decisions is still...

Persistent link: https://www.econbiz.de/10010264552

Taxing Away M&A: The Effect of Corporate Capital Gains Taxes on Acquisition Activity

Feld, Lars P.; Ruf, Martin; Schreiber, Ulrich; … - 2016

Taxing capital gains is an important obstacle to the efficient allocation of resources because it imposes a transaction cost on the vendor which locks in appreciated assets by raising the vendor’s reservation price in prospective transactions. For M&As, this effect has been intensively studied...

Persistent link: https://www.econbiz.de/10011431273

Effects of Fiscal Rules - 85 Years' Experience in Switzerland

Burret, Heiko T.; Feld, Lars P. - 2016

The paper investigates the fiscal effects of Swiss cantonal debt brakes by taking explicitly into account the rules' coverage. An in-depth analysis provides unique evidence that suggests the following: First, fiscal rules at the cantonal level have a negative effect on public deficits, which is...

Persistent link: https://www.econbiz.de/10011555505

Fiscal Federalism and Income Inequality: An Empirical Analysis for Switzerland

Feld, Lars P.; Frey, Christian; Schaltegger, Christoph A.; … - 2018

setting in Switzerland to study the issue empirically. According to our findings tax decentralization tends to reduce …

Persistent link: https://www.econbiz.de/10011957223

Do large cabinets favor large governments? : evidence from Swiss sub-federal jurisdictions

Feld, Lars P.; Schaltegger, Christoph A. - 2004

The fiscal commons problem is one of the most prominent explanations of excessive spending and indebtedness in political economics. The more fragmented a government, the higher its spending, deficits and debt. In this paper we investigate to what extent this problem can be mitigated by different...

Persistent link: https://www.econbiz.de/10010261274