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In 2006, the reform of the German fiscal constitution realigned legislative powers between the federal and the state … whether government ideology predicts the levels and increases in the real estate transfer tax rates; and show that leftwing …
Persistent link: https://www.econbiz.de/10011658026
Persistent link: https://www.econbiz.de/10012602302
rates. We exploit this reform and investigate whether government ideology predicts the levels and increases in the real …Since 2007 the German state governments have been allowed by a constitutional reform to set real estate transfer tax …
Persistent link: https://www.econbiz.de/10012019144
In 2006, the reform of the German fiscal constitution realigned legislative powers between the federal and the state … whether government ideology predicts the levels and increases in the real estate transfer tax rates; and show that leftwing …
Persistent link: https://www.econbiz.de/10011698658
This paper exploits a recent devolution of tax setting powers in the German federation to study the effects of fiscal equalization on subnational governments' tax policy. Based on an analysis of the system of fiscal equalization transfers, we argue that the redistribution of revenues provides...
Persistent link: https://www.econbiz.de/10011906300
In 2006, the reform of the German fiscal constitution realigned legislative powers between the federal and the state … whether government ideology predicts the levels and increases in the real estate transfer tax rates; and show that leftwing …
Persistent link: https://www.econbiz.de/10012953939
Using quarterly data for German counties, we study how housing prices and offers respond to higher transaction costs induced by tax increases. Since 2006, states can set their own tax rates on real estate transfers. Several and substantial tax hikes generate variation across time and states...
Persistent link: https://www.econbiz.de/10012415969
Using quarterly data for German counties, we study how housing prices and offers respond to higher transaction costs induced by tax increases. Since 2006, states can set their own tax rates on real estate transfers. Several and substantial tax hikes generate variation across time and states...
Persistent link: https://www.econbiz.de/10012388352
Italian reform of the local personal income tax (PIT), which was flat before the intervention, that allows mayors to introduce … and we find that the reform consistently amplifies political budget cycle of local PIT. In terms of mechanism …
Persistent link: https://www.econbiz.de/10011996184
salaries of civil servants in the German states. Since a reform in 2006, German state governments are allowed to design … themselves and decide on their own salaries: government ideology is also not shown to predict salaries of cabinet members … data from other federal states such as the United States to examine how government ideology influences salaries of civil …
Persistent link: https://www.econbiz.de/10012319428