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two tax systems came about. Taxation is only feasible when men and land can be linked as a single bundle. Taxation of land … is not feasible without men, and taxation of men is not feasible without land. A tax maximizing bureaucrat has to combine …
Persistent link: https://www.econbiz.de/10010398638
projections of the future development. Then the role of taxation is discussed in detail before recommendations for the development … cooperation are presented. Obviously taxation plays a key role for the democratization process in fragile states. …
Persistent link: https://www.econbiz.de/10010282646
We challenge the “OECD view” (Arnold et al. 2011) according to which a shift from direct to indirect taxation is … composition (in particular direct vs. indirect taxation). We can replicate the findings in Arnold et al. when focusing on the same …
Persistent link: https://www.econbiz.de/10011615898
There is clear evidence that fairness plays a role in redistribution. Individuals want to compensate others for their …
Persistent link: https://www.econbiz.de/10010277364
In this paper we explore current understandings of the influence of political rights, among historical legacies, on economic development. We construct variables for selected political regimes for 1811-2010. We find significant association between individual rights and economic growth. We argue...
Persistent link: https://www.econbiz.de/10011375104
. In a scheme with a proportional income tax and benefits with a contributory component, taxation generally increases the … mental cost of self-control. This effect partially offsets the forced-saving benefits of public pensions, and call for a more …
Persistent link: https://www.econbiz.de/10010368287
proportional taxation increases the cost of self-control, and that this adverse effect is more acute when public pensions become … of a public pension system: the contribution rate and its degree of redistribution. The pension regime affects …
Persistent link: https://www.econbiz.de/10010398639
Florian Dorn prepared this study during his doctoral studies at the Ludwig-Maximilians University of Munich (LMU). The study was completed in September 2020 and accepted as doctoral thesis by the Department of Economics. This dissertation contributes to the empirics of public economics and...
Persistent link: https://www.econbiz.de/10013164116
at the structure of benefits, particularly unemployment benefits and public pensions are responsible for the inequality …
Persistent link: https://www.econbiz.de/10011600978
redistributive taxation. In a formal model of redistribution with international migration and fiscal competition we derive the main … combining them with OECD taxation data, we find robust evidence suggesting that a) higher patriotism is associated with higher …
Persistent link: https://www.econbiz.de/10010269290