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The vanishing bequest tax: the comparative evolution of bequest taxation in historical perspective

Bertocchi, Graziella - 2007

Several countries have recently abolished or significantly reduced their taxes on bequests. Bequest taxes, on the other hand, were among the first to be introduced when modern systems of taxation were developed at the end of the nineteenth century. We propose an explanation for these facts which...

Persistent link: https://www.econbiz.de/10010267920

Reformoptionen für die Grundsteuer B: Eine empirische Analyse der Belastungswirkungen

Fuest, Clemens; Immel, Lea; Meier, Volker; Neumeier, Florian - In: ifo Schnelldienst 71 (2018) 22, pp. 23-29

Im April dieses Jahres hat das Bundesverfassungsgericht die derzeit gültigen Vorschriften für die Bemessung der Grundsteuer für verfassungswidrig erklärt. Der Gesetzgeber wurde beauftragt, bis zum 31. Dezember 2019 eine Neuregelung zu treffen. Die Forschungsgruppe Steuer- und Finanzpolitik...

Persistent link: https://www.econbiz.de/10012018016

Gemeindefinanzreform: Hintergründe, Defizite, Alternativen

Fuest, Clemens; Thöne, Michael - 2005

In kurzem Abstand sind in den Jahren 2000 und 2003 große politische Initiativen gescheitert, die wichtigsten deutschen Gemeindesteuern, die Grund- und die Gewerbesteuer, zu reformieren. Die Studie fasst die diskutierten Reformmodelle zusammen und verweist auf die fortbestehende Notwendigkeit...

Persistent link: https://www.econbiz.de/10012290117

Employment and growth effects of tax reforms in a growth-matching model

Birk, Angela; Michaelis, Jochen - 2002

This paper explores how revenue-neutral tax reforms impact employment and economic growth in models of exogenous and endogenous growth and search frictions on the labor market. We show that (i) a cut in the payroll tax financed by an increase in the wage tax lowers both equilibrium employment...

Persistent link: https://www.econbiz.de/10010295550

Risk heterogeneity and credit supply: Evidence from the mortgage market

Besley, Timothy; Meads, Neil; Surico, Paolo - 2010

This paper uses a unique data set on more than 600,000 mortgage contracts to estimate a credit supply function which allows for risk-heterogeneity. Non-linearity is modelled using quantile regressions. We propose an instrumental variable approach in which changes in the tax treatment of housing...

Persistent link: https://www.econbiz.de/10010277872

Die Ökologische Steuerreform in Deutschland: Ein umweltpolitisches Feigenblatt

Böhringer, Christoph; Schwager, Robert - 2002

werden. Dann wird Umweltschutz dort geleistet, wo er am wenigsten kostet. Aus theoretischer Sicht können Abweichungen von … erheblich ab. Über weitreichende Ausnahmen wird die ökologische Lenkungswirkung stark abgeschwächt. Umweltschutz wird damit … die geringe Zahlungsbereitschaft der Wähler für Umweltschutz und die starke sektorale Konzentration von Anpassungskosten …

Persistent link: https://www.econbiz.de/10010298107

Environmental Tax Reform and Double Dividend

Patuelli, Roberto; Pels, Eric; Nijkamp, Peter - 2002

In this paper we offer a meta-analysis approach to (simulation) studies on environmental tax reform (ETR). The underlying studies look both at environmental effects (e.g. reduction in CO2 emission) and economic effects (e.g. change in gross domestic product) following such a tax reform. The...

Persistent link: https://www.econbiz.de/10010324818

Restructuring the UK tax system: Some dynamic considerations

Smith, David B. - 2011

How our current system of high and complicated taxes are damaging economic growthThe features that should be found in a well-designed tax system and have been known since Adam Smith's maxims appeared in Volume 2 of The Wealth of Nations in 1776. A well-designed tax system should have the...

Persistent link: https://www.econbiz.de/10015333973

The impact of the UK aviation tax on carbon dioxide emissions and visitor numbers

Mayor, Karen; Tol, Richard S. J. - 2007

We use a model of domestic and international tourist numbers and flows to estimate the impact of the recent and proposed changes in the Air Passenger Duty (APD) of the United Kingdom. We find that the recent doubling of the APD has the perverse effect of increasing carbon dioxide emissions,...

Persistent link: https://www.econbiz.de/10010290581

Land and Property Taxation in 25 Countries: A Comparative Review

Bird, Richard M.; Slack, Enid - In: CESifo DICE Report 03 (2005) 3, pp. 34-42

Persistent link: https://www.econbiz.de/10011696557