Showing 1 - 10 of 432
The paper aimed to estimate the effects of the 2013 new fiscal policy, by broadening the taxation basis of agricultural incomes on almost all types of crops and animal species as well as on small farmers represented by unauthorized and authorized natural persons. Public statistical data of the...
Persistent link: https://www.econbiz.de/10012055097
Income taxation may affect the regional allocation of population when prices vary over space. Our contribution is to compare different income tax systems in a migration equilibrium model for Norway using improved measure of regional wage differences. We apply register data of individual wages...
Persistent link: https://www.econbiz.de/10011483150
The traditional concept of a strict minimum of nontaxable income equal for all taxpayers embedded in most current income-tax systems is the result of a paradox of fiscal egalitarianism. The paper shows that substituting the traditional notion of a strict minimum of nontaxable income for a scheme...
Persistent link: https://www.econbiz.de/10011616800
This paper studies the implications of (endogenously) directed technical change for the design of non-linear labor income taxes in a Mirrleesian economy augmented to include endogenous technology development and adoption choices by firms. First, I identify conditions under which any progressive...
Persistent link: https://www.econbiz.de/10012431526
Deutschland (AfD), the major anti-immigrant party in the 2017 German parliamentary election. The classic theory on the political … jobs, housing and public goods. Notably, the vote distribution in the 2017 election suggests that AfD vote shares are … higher in districts with fewer foreign inhabitants. We exploit administrative data on election results and district …
Persistent link: https://www.econbiz.de/10012232126
Persistent link: https://www.econbiz.de/10011326539
an event-study approach which links election information shocks provided by official results of state-level elections in … Germany and the individual disposition to report an AfD preference. Exploiting quasi-random variation in survey interviews … conducted closely around state elections, we show that individual exposure to positive election information shocks significantly …
Persistent link: https://www.econbiz.de/10012268349
Persistent link: https://www.econbiz.de/10012487546
Drawing on panel data from six elections between 1998 and 2017 in Germany, we estimate the causal effect of immigration … – described by Germany’s interior minister as the "mother of all political problems" – on electoral support for the far right and … seekers, who are administratively allocated across Germany according to pre-defined quotas. We find that the presence of …
Persistent link: https://www.econbiz.de/10012310753
The tax burden of real estate transactions in Germany increased considerably since the constitutional reform in 2006 …
Persistent link: https://www.econbiz.de/10012231217