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Grundsteuer: Gemeindesteuer und "Reichensteuer"?

Broer, Michael - In: Vierteljahrshefte zur Wirtschaftsforschung 82 (2013) 1, pp. 191-206

useful for redistribution of wealth. On the one hand without a change to a progressive tax schedule the real property tax is … no instrument for redistribution. On the other hand a tax allowance will increase the tax burden of the remaining tax … to be re-elected. Thus real property tax is no instrument for redistribution of wealth. …

Persistent link: https://www.econbiz.de/10010378068

Administrative Capacity as a Constraint to Fiscal Decentralization. The Case of Romania and Poland

Alexandru, Dana Georgeta; Guziejewska, Beata - In: Comparative Economic Research. Central and Eastern Europe 23 (2020) 1, pp. 127-143

This paper considers the problem of administrative capacity as one of the main requirements that the accession countries seeking EU membership had to meet, and as a prerequisite to the decentralization of their public sectors and public finances. The selected decentralization problems are...

Persistent link: https://www.econbiz.de/10013204628

A Comparative Approach to Fiscal Illusions: a Synthesis of the Conclusions from a Polish Study in Relation to New Ideas and Empirical Research in Selected Countries

Guziejewska, Beata - In: Comparative Economic Research. Central and Eastern Europe 24 (2021) 2, pp. 7-21

This article examines fiscal illusions inpublic finance systems where decentralisation involving the introduction of an independent and autonomous component oflocal government funding brings new problems. It presents a synthesis ofthe findings from a Polish empirical study that set out to...

Persistent link: https://www.econbiz.de/10013204664

Beggar-thy-neighbour tax cuts: Mobility after a local income and wealth tax reform in Switzerland

Martínez, Isabel - 2021

I analyze mobility responses to the unique introduction of regressive local income schedule in the Swiss Canton of Obwalden in 2006, which was aimed at attracting the top 1%. Differencein-Differences estimations comparing Obwalden to all other cantons confirm that the reform successfully...

Persistent link: https://www.econbiz.de/10012546045

Tax expenditures in local taxes - an effective instrument of local tax policy? The example of Poland

Felis, Paweł; Gołębiowski, Grzegorz - In: Contemporary Economics 15 (2021) 4, pp. 393-414

This study examines the size and diversity of tax expenditures (TEs) by gminas (municipalities) in Poland between 2007 and 2019. Consequences of gminas' taxing power and the reduction of revenues resulting from statutory tax preferences were taken into account. To analyze the data, we used:...

Persistent link: https://www.econbiz.de/10014544414

Local authority tax policy in Poland: Evidence from the Union of Polish metropolises

Grdić, Zvonimira Šverko; Gregorić, Maja; Nižić, … - In: Contemporary Economics 13 (2019) 1, pp. 49-62

Local taxes and the related taxing power are significant determinants of public authority decentralization. Local taxes should primarily serve as an effective source of self-government revenues. Therefore, it is extremely important to identify and comprehend the motives and behaviors of...

Persistent link: https://www.econbiz.de/10014544600

Property Tax Competition: A Quantitative Assessment

Borck, Rainald; Oshiro, Jun; Sato, Yasuhiro - 2022

We develop a model of property taxation and characterize equilibria under three alternative taxation regimes often used in the public finance literature: decentralized taxation, centralized taxation, and "rent seeking" regimes. We show that decentralized taxation results in inefficiently high...

Persistent link: https://www.econbiz.de/10013470261

Property Taxes and Housing Allocation under Financial Constraints

Coven, Joshua; Golder, Sebastian; Gupta, Arpit; Ndiaye, … - 2024

Property taxes impact the housing distribution across generations. Low property taxes lead to concentrated ownership among elderly empty-nesters, limiting housing for financially constrained young families. Conversely, high property taxes act as a “forced mortgage,” reducing upfront...

Persistent link: https://www.econbiz.de/10015047303

Tax mimicking in the short- and long-run: Evidence from German reunification

Baskaran, Thushyanthan - 2015

This paper uses the quasi-experiment of Germany´s reunification to identify local tax mimicking by municipalities in Eastern-Germany. After reunification, East-German municipalities were allowed to independently set, for the first time in decades, local business and property tax rates. I...

Persistent link: https://www.econbiz.de/10010475125

Who bears the burden of real estate transfer taxes? Evidence from the German housing market

Dolls, Mathias; Fuest, Clemens; Krolage, Carla; … - 2019

This paper examines the effects of real estate transfer taxes (RETT) on house prices using a rich micro dataset on German properties covering the period from 2005 to 2018. We exploit a 2006 constitutional reform that allowed states to set their own RETT rates, leading to frequent increases in...

Persistent link: https://www.econbiz.de/10012158014