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Steuerpolitik in Deutschland: Eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen

Bräutigam, Rainer; Spengel, Christoph - 2015

Ländern werden die steuerlichen Standortbedingungen für Unternehmen in Deutschland zusehends unattraktiver. …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 …

Persistent link: https://www.econbiz.de/10011335978

Einige Wirkungen von steuerlichen Umfinanzierungsmaßnahmen in einem makroökonometrischen Ungleichgewichtsmodell für die westdeutsche Volkswirtschaft

Göggelmann, Klaus; Franz, Wolfgang; Winker, Peter - 1997

Gegenstand dieses Beitrags ist eine quantitativ orientierte Diskussion einiger Wirkungen einer Umstrukturierung des Steuersystems anhand der neuesten und wesentlich erweiterten Version des Konstanzer aggregierten Ungleichgewichtsmodells für die westdeutsche Volkswirtschaft für den Zeitraum von...

Persistent link: https://www.econbiz.de/10010297560

Empirical macromodels under test: a comparative simulation study of the employment effects of a revenue neutral cut in social security contributions

Buscher, Herbert S.; Buslei, Hermann; Göggelmann, Klaus; … - 1998

In the paper we simulate a revenue-neutral cut in the social security contribution rate using five different types of macro- / microeconomic models, namely two models based on time-series data where the labour market is modelled basically demand oriented, two models of the class of computable...

Persistent link: https://www.econbiz.de/10010297599

Taxation and unemployment: an applied general equilibrium approach for Germany

Boeters, Stefan; Böhringer, Christoph; Feil, Michael - 2002

This paper presents an applied general equilibrium model for Germany. The model integrates specific labour market institutions in an otherwise standard general equilibrium framework. There are sectoral wage negotiations for two skill types of workers between firms and trade unions. The...

Persistent link: https://www.econbiz.de/10010298083

The Effective Tax Burden of Companies and on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy

Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - 2005

Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations across Europe and the United States. We then correlate...

Persistent link: https://www.econbiz.de/10010297438

Tax competition and tax structure in open federal economies: evidence from OECD countries with implications for the European Union

Goodspeed, Timothy J. - 1999

Tax competition arguments suggest that governements that operate in an open economy (such as local governments) should not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local governments in many countries, and such reliance changes...

Persistent link: https://www.econbiz.de/10010297637

Who's afraid of an EU tax and why? Revenue system preferences in the European Parliament

Mohl, Philipp; Heinemann, Friedrich; Osterloh, Steffen - 2008

The EU's revenue system is still typical for an organisation based on international cooperation and stands in contrast to the Union's far advanced legislative and political role. This contrast feeds the debate on granting the EU an autonomous tax source. Our contribution explores the factors...

Persistent link: https://www.econbiz.de/10010298037