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~source:"econstor"
~subject:"Vertrag"
~subject:"Öffentliche Einnahmen"
~type:"book"
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Steuer- und Sozialpolitik: ein...
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Öffentliche Einnahmen
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1
Zum staatlichen Ausgabe- und Einnahmesystem in der Bundesrepublik Deutschland - Privatisierung und steuerpolitischer Wettbewerb geboten
Rosenschon, Astrid
-
1991
Persistent link: https://www.econbiz.de/10010265584
Saved in:
2
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
Saved in:
3
State corporation income taxation: An economic perspective on Nexus
Wildasin, David E.
-
2010
Acting in the interest of their residents, within limits imposed by Federal statute and by the Constitution, states have incentives to impose taxes on the profits of corporations owned by nonresidents. This paper presents a model within which a state, using an apportionment formula that includes...
Persistent link: https://www.econbiz.de/10010274909
Saved in:
4
Tax buyouts
Del Negro, Marco
;
Perri, Fabrizio
;
Schivardi, Fabiano
-
2010
politically viable way. The instrument is a private
contract
(tax buyout), offered by the government to each individual citizen …
Persistent link: https://www.econbiz.de/10010287081
Saved in:
5
Flat tax reform in Eastern Europe: Comparative analysis of alternative scenarios in Estona, Hungary and Slovenia, using EUROMOD
Paulus, Alari
;
Lelkes, Orsolya
;
Čok, Mitja
;
Kump, Nataša
-
2009
Flat tax schemes are popular in Eastern Europe, with an ever increasing number of countries where it is introduced, and yet many other where it is recurringly discussed. Analysing three countries, we show that the design of such schemes largely determines their impact on fiscal revenues and on...
Persistent link: https://www.econbiz.de/10010288282
Saved in:
6
Does aid hinder tax efforts? More evidence
Alonso, José Antonio
;
Garcimartín, Carlos
-
2011
During recent years, new doubts about the effectiveness of international aid have emerged. One of the arguments employed to justify this sceptical view is that aid can hinder tax effort in developing countries. Nevertheless, empirical research on the aid-tax nexus is inconclusive and it shows...
Persistent link: https://www.econbiz.de/10010288528
Saved in:
7
Import Tariffs Enforcement with Low Administrative Capacity
Tonin, Mirco
-
2010
Import tariff receipts represent an important share of government revenues in many developing countries and there has recently been a surge in empirical studies showing how evasion in this field is a pervasive phenomenon. In the case of import tariffs, the tax base is the product of quantity and...
Persistent link: https://www.econbiz.de/10010494438
Saved in:
8
Transport pricing and public-private partnerships
Evenhuis, Emil
;
Vickerman, Roger
-
2010
to the
contract
. The paper demonstrates theoretically the potential inconsistencies between such policies and suggest …
Persistent link: https://www.econbiz.de/10010285854
Saved in:
9
A Wealth Tax on the Rich to Bring down Public Debt? Revenue and Distributional Effects of a Capital Levy
Bach, Stefan
;
Beznoska, Martin
;
Steiner, Viktor
-
2011
The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...
Persistent link: https://www.econbiz.de/10011601039
Saved in:
10
The dynamic behaviour of budget components and output
Afonso, António
;
Claeys, Peter
-
2007
The main focus of this paper is the relation between the cyclical components of total revenues and expenditures and the budget balance in France, Germany, Portugal, and Spain. We try to uncover past trends behind the development of public finances that contribute to explaining the current stance...
Persistent link: https://www.econbiz.de/10011604821
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