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Steuerpolitik in Deutschland : eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen
Bräutigam, Rainer; Spengel, Christoph - 2015
Seit der Unternehmensteuerreform 2008/2009 haben sich die steuerlichen Rahmenbedingungen in Deutschland im Grundsatz … der EU zeigt erste Konsequenzen des steuerlichen Stillstands in Deutschland auf. Im Vergleich zu anderen europäischen … Ländern werden die steuerlichen Standortbedingungen für Unternehmen in Deutschland zusehends unattraktiver. …
Persistent link: https://www.econbiz.de/10011339802
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Fiscal externalities in local tax competition : empirical evidence from a panel of German jurisdictions
Büttner, Thiess - 2001
This paper is concerned with fiscal externalities arising from local taxation of a mobile factor. Using a panel of more 1100 local jurisdictions it provides empirical evidence on how the local tax rate as well as the tax rate in the neighborhood affect the local tax base. The results support the...
Persistent link: https://www.econbiz.de/10011445920
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Overlapping political budget cycles in the legislative and the executive
Foremny, Dirk; Freier, Ronny; Moessinger, Marc-Daniel; … - 2014
We advance the literature on political budget cycles by testing separately for cycles in expenditures for elections in the legislative and the executive. Using municipal data, we can separately identify these cycles and account for general year effects. For the executive branch, we show that it...
Persistent link: https://www.econbiz.de/10010437178
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Tax and the city : a theory of local tax competition and evidence for Germany
Janeba, Eckhard; Osterloh, Steffen - 2012 - This version: January 2012
Despite the well-developed empirical literature on local tax competition, little is known about the actual spatial structure of inter-municipal competition. Assuming that competition takes place only among neighbours (as in the empirical literature) is at odds with the theoretical approaches...
Persistent link: https://www.econbiz.de/10009509729
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Politicians' opinions on rivals in the competition for firms : an empirical analysis of reference points near a border
Geys, Benny; Osterloh, Steffen - 2011 - This version: March 2011
Studies of spatial policy interdependence in (local) public policies usually concentrate on the relations between jurisdictions within a single analysed region, and disregard possible extra-regional effects. This paper evaluates the validity of such restriction by studying German local...
Persistent link: https://www.econbiz.de/10008905492
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Tax and the city : a theory of local tax competition and evidence for Germany
Janeba, Eckhard; Osterloh, Steffen - 2013 - First version: Januar 2012 ; This version: May 2013
Despite the well-developed empirical literature on local tax competition, little is known about the actual spatial structure of inter-municipal competition. Assuming that competition takes place only among neighbours (as in the empirical literature) is at odds with the theoretical approaches...
Persistent link: https://www.econbiz.de/10010228585
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Regional stabilization by fiscal equalization? : theoretical considerations and empirical evidence from Germany
Büttner, Thiess - 1999
In the context of EMU fiscal equalization schemes have been proposed as a means to stabilize regions against asymmetric shocks. A theoretical analysis shows that besides reducing the cross-sectional income variance the redistributive element of fiscal equalization causes incentive effects for...
Persistent link: https://www.econbiz.de/10011442662
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Revenue autonomy preference in German state parliaments
Heinemann, Friedrich (contributor) - 2013
Fiscal federalism in Germany is characterized by lacking sub-national tax autonomy and intensive fiscal equalization. Due to a sunset clause, the current equalization system has to be renegotiated by the year 2019. Against this backdrop, this contribution studies the reform preferences of...
Persistent link: https://www.econbiz.de/10010203498
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Efficient revenue sharing and upper level governments : theory and application to Germany
Büttner, Thiess (contributor);  … - 2006
Recent literature has emphasized that redistributive grant systems may tend to internalize fiscal externalities arising from tax competition. This paper further explores the conditions under which local grant systems enforced by the state government will enhance efficiency. A system of...
Persistent link: https://www.econbiz.de/10003301132
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Intergovernmental grants and public input provision : theory and evidence from Germany
Hauptmeier, Sebastian (contributor) - 2007
This paper uses a simple model of fiscal competition between local jurisdictions to analyse the impact of intergovernmental grants on the composition of public spending. We find that a higher degree of redistribution within a system of ʺfiscal equalisationʺ coincides with a smaller overall...
Persistent link: https://www.econbiz.de/10003412064