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(Post-)materialist attitudes and the mix of capital and labour taxation
König, Tobias; Wagener, Andreas - 2008
Social values shape policy outcomes. We examine the role of postmaterialism, a widely used concept in the social … sciences, for the mix of capital and labour taxation chosen by a society. Following political scientist Inglehart, we define … the degree of postmaterialism as the relative importance which individuals or a society as a whole ascribe to non …
Persistent link: https://www.econbiz.de/10010264412
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(Post-)Materialist Attitudes and the Mix of Capital and Labour Taxation
König, Tobias; Wagener, Andreas - CESifo - 2008
Social values shape policy outcomes. We examine the role of postmaterialism, a widely used concept in the social … sciences, for the mix of capital and labour taxation chosen by a society. Following political scientist Inglehart, we define … the degree of postmaterialism as the relative importance which individuals or a society as a whole ascribe to non …
Persistent link: https://www.econbiz.de/10005094501
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(Post-)Materialist Attitudes and the Mix of Capital and Labour Taxation
König, Tobias; Wagener, Andreas - Wirtschaftswissenschaftliche Fakultät, Leibniz … - 2008
Social values shape policy outcomes. We examine the role of postmaterialism, a widely used concept in the social … sciences, for the mix of capital and labour taxation chosen by a society. Following political scientist Inglehart, we define … the degree of postmaterialism as the relative importance which individuals or a society as a whole ascribe to non …
Persistent link: https://www.econbiz.de/10005464699
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(Post-)materialist attitudes and the mix of capital and labour taxation
König, Tobias (contributor); Wagener, Andreas (contributor) - 2008
theoretically predicted direction. -- Culture economics ; social values ; postmaterialism ; taxation …Social values shape policy outcomes. We examine the role of postmaterialism, a widely used concept in the social … sciences, for the mix of capital and labour taxation chosen by a society. Following political scientist Inglehart, we define …
Persistent link: https://www.econbiz.de/10003748084
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Tax expenditure budgets concepts and challenges for implementation
Villela, Luiz; Lemgruber, Andrea; Jorratt, Michael - 2010
Tax expenditures are generally defined as those government expenditures carried out through tax legislation, regulations, and practices that reduce or defer taxes for some taxpayers. There is a general concern that the tax expenditures negatively affect the budget and tax policies, which in turn...
Persistent link: https://www.econbiz.de/10011314044
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Growth and the Public Sector: A Critique of the Critics
Fölster, Stefan; Henrekson, Magnus - 1997
In a recent review article Jonas Agell, Thomas Lindh and Henry Ohlsson (1997) claim that theoretical and empirical evidence does not allow any conclusion on whether there is a relationship between the rate of economic growth and the size of the public sector. They illustrate their conclusion...
Persistent link: https://www.econbiz.de/10010334941
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Growth Effects of Government Expenditure and Taxation in Rich Countries
Fölster, Stefan; Henrekson, Magnus - 1998
A number of cross-country comparisons do not find a robust negative relationship between government size and economic growth. In part this may reflect the prediction in economic theory that a negative relationship should exist primarily for rich countries with large public sectors. In this paper...
Persistent link: https://www.econbiz.de/10010335009
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Tax Policy and Economic Growth: Does It Really Matter?
Baiardi, Donatella; Profeta, Paola; Puglisi, Riccardo; … - 2017
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
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Tax Cuts Starve the Beast! Evidence from Germany
Stöhlker, Daniel; Neumeier, Florian; Fuest, Clemens - 2018
This paper empirically evaluates how fiscal policy reacts to changes in the government's fiscal situation. Utilizing panel data from the German states covering the period from 1992 to 2011, we assess to what extent exogenous changes in tax revenues affect total public revenues, aggregate public...
Persistent link: https://www.econbiz.de/10011892097
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The 2008 financial crisis and taxation policy
Hemmelgarn, Thomas; Nicodème, Gaëtan J.A. - 2010
The 2008 financial crisis is the worst economic crisis since the Great Depression of 1929. It has been characterised by a housing bubble in a context of rapid credit expansion, high risk-taking and exacerbated financial leverage, leading to deleveraging and credit crunch when the bubble burst....
Persistent link: https://www.econbiz.de/10010266095