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Finanzhilfen des Bundes : eine Bestandsaufnahme

Boss, Alfred; Rosenschon, Astrid - 2009

Subsidies granted by the German federal government decreased in the 1998–2004 period. Since 2005, subsidies have … increased. The transfers to the compulsory health insurance system were raised by very large amounts. Moreover, the subsidies … for re-integrating the unemployed were raised. The results are based on a comprehensive definition of subsidies; tax …

Persistent link: https://www.econbiz.de/10003929238

An illustrated case for unemployment insurance reform

O'Leary, Christopher J.; Wandner, Stephen A. - 2020

We present a graphic case for unemployment insurance (UI) program reform. Through a series of illustrations summarizing historical trends, we show how the UI system has diverged from its intended purposes. Our figures show the decline of the program in addressing its essential aims of paying...

Persistent link: https://www.econbiz.de/10012161551

Formula apportionment : factor allocation and tax avoidance

Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2015

This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...

Persistent link: https://www.econbiz.de/10011401184