This paper studies the short-run macroeconomic effects of legislated tax changes in Germany using a vector autoregression (VAR) approach. Identification of the tax shock follows the narrative approach recently proposed by Romer and Romer (2010). Results indicate a moderate, but statistically...

We apply conjoint analysis to study the influence of tax labeling and tax earmarking on German taxpayers' willingness to contribute. From a survey based sample we show that labeling and earmarking effects can substantially increase participants' willingness to contribute, which results in a...

"Zurück ins 20 Jahrhundert!" - so die Aufforderung am Ende des Beitrages, der in einem schlaglichtartigen Streifzug durch die neuzeitliche Steuergeschichte die Entwicklung der Grundprinzipien in der Besteuerung mit dem Ziel aufgezeigt, Vorschläge aus der aktuellen steuerpolitischen Debatte in...

This paper provides formulas for optimal top marginal tax rates when couples are taxed according to income splitting between spouses, consumption is taxed, and the skill distribution is unbounded. Optimal top marginal income tax rates are computed for Germany using a dataset that includes the...

Dieses Papier untersucht, ob die Festlegung der durchschnittlichen Steuerbelastung deutscher Spitzenverdiener zwischen 1958 und 2011 von der Zusammensetzung der Bundesregierung in Form von Verbindungen zur nationalen (akademischen) Elite und dem Unternehmensnetzwerk beeinflusst wird. Die...

This paper presents a historical account of legislated tax changes in the Federal Republic of Germany from 1964 to 2010, thus establishing a database appropriate for the macroeconometric analysis of the fiscal policy transmission mechanism. Ninety-five quantitatively important pieces of tax...

In many federations, fiscal equalization schemes soften fiscal imbalances across the member states. Such schemes usually imply that the member states internalize only a small fraction of the additional tax revenue from an expansion of the state-specific tax bases, while the remainder of the...

German fiscal policy is nowadays often presented as a shining example due to successful budget consolidation after the Great Recession. However, the idea that the German success is the result of a well-thought-out economic strategy that could therefore serve as a role model for other countries...

Ende 2009 wurde ein vom Bund der Steuerzahler unterstütztes Verfahren zum Solidaritätszuschlag vom Niedersächsischen Finanzgericht ausgesetzt und dem Bundesverfassungsgericht vorgelegt. Damit wird die Verfassungsmäßigkeit des Solidaritätszuschlags vom Gericht grundsätzlich infrage...