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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
Das Bundesverfassungsgericht hat in der Vergangenheit Urteile zum föderalen Finanzausgleich in Deutschland gefällt …. Eine wichtige Frage war, welche Steuern Teil der Umverteilung im föderalen Finanzausgleich sein sollten. Das Gericht hat … berücksichtigt ist. Der Vergleich zeigt, dass die Spielapparatesteuer in den föderalen Finanzausgleich einbezogen werden sollte, da …
Persistent link: https://www.econbiz.de/10012285245
Local authorities charge supply companies with concession dues on gas, water and electricity (Konzessionsabgaben), which are similar to some local taxes (local business tax, real property tax). These taxes have already been included in the fiscal equalization system and in the future concession...
Persistent link: https://www.econbiz.de/10014220343
Subsidies granted by German states (Länder) and municipalities are substantial and amounted to more than € 70.6 bill …. in 2001. Thus, states' expenditures for subsidies exceeded half of total wage tax revenues (after deduction of child … allowances) in Germany or 3.4 per cent of German GDP. States’ subsidies are far from evenly distributed in regional and sectoral …
Persistent link: https://www.econbiz.de/10011477105
We investigate the effect of general-purpose transfers on different expenditure categories and tax rates in the municipalities of Saxony (eastern Germany) and North Rhine-Westphalia (western Germany). Findings from the panel data analysis suggest the existence of the "flypaper effect" -...
Persistent link: https://www.econbiz.de/10011562932
Since 2007 the German state governments have been allowed by a constitutional reform to set real estate transfer tax rates. We exploit this reform and investigate whether government ideology predicts the levels and increases in the real estate transfer tax rates. The results show that leftwing...
Persistent link: https://www.econbiz.de/10012010162
We investigate how lump-sum equalization transfers affect expenditures and taxes in the municipalities of the largest German state North Rhine-Westphalia. In general, those general-purpose transfers cannot be treated as exogenous variables. Thus, for the identification of causal effects, two...
Persistent link: https://www.econbiz.de/10011833912
Sub-national governments often finance substantial parts of their budgets via taxes on capital or other mobile factors - despite having access to alternative, less distortionary, revenue sources. This paper develops three hypotheses to explain this pattern and tests them in a natural experiment...
Persistent link: https://www.econbiz.de/10011929809
Persistent link: https://www.econbiz.de/10012871261
Marginal rates of contribution (MRC), i.e., the rates at which additional revenues are skimmed via larger contributions or lower transfer receipts, quantify the incentives of a fiscal equalization scheme. The present paper is the first to calculate the marginal rates of contribution for the...
Persistent link: https://www.econbiz.de/10012489599