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  • Search: subject_exact:"Fremdenverkehrsabgabe"
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Year of publication
Subjects
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Gemeindesteuer 1,008 Local tax 1,008 Deutschland 226 Germany 224 USA 181 United States 180 Theorie 165 Theory 165 Steuerwettbewerb 125 Tax competition 124 Ländersteuer 109 State tax 109 Gemeindefinanzen 104 Local government finance 100 Steuerreform 99 Tax reform 99 Property tax 94 Vermögensteuer 93 Finanzausgleich 85 Intergovernmental transfers 85 Großbritannien 75 United Kingdom 75 Einkommensteuer 72 Gewerbesteuer 72 Income tax 72 Grundsteuer 71 Real property tax 71 Local business tax 70 Finanzbeziehungen 65 Fiscal relations 65 France 62 Frankreich 62 Steuerpolitik 61 Tax policy 60 Steuereinnahmen 56 Tax revenue 56 Kommunale Einnahmen 54 Local government revenue 54 Sales tax 48 Umsatzsteuer 48
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Online availability
All
Free 99 Undetermined 13
Type of publication
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Article 641 Book / Working Paper 354 Journal 15
Type of publication (narrower categories)
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Article in journal 538 Aufsatz in Zeitschriften 538 Graue Literatur 253 Non-commercial literature 253 Arbeitspapier 130 Working Paper 130 Article in book 97 Aufsatz im Buch 97 Collection of articles of several authors 43 Sammelwerk 43 Dissertation 38 Thesis 38 Amtsdruckschrift 36 Government document 36 Congress report 25 Kongressschrift 25 Hochschulschrift 21 Kongress 17 Bibliographie enthalten 15 Bibliography included 15 Statistik 13 No longer published / No longer aquired 12 Statistics 10 Collection of articles written by one author 7 Gesetz 7 Law 7 Mehrbändiges Werk 7 Multi-volume publication 7 Sammlung 7 Advisory report 6 Gutachten 6 Handbook 4 Handbuch 4 Lehrbuch 4 Survey 4 Übersichtsarbeit 4 Case study 3 Fallstudie 3 Aufsatzsammlung 2 Bibliographie 2
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Language
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English 662 German 220 French 53 Italian 18 Polish 16 Dutch 7 Russian 7 Spanish 6 Danish 5 Hungarian 5 Swedish 5 Portuguese 4 Undetermined 2 Finnish 1 Norwegian 1 Romanian 1 Ukrainian 1
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Persons
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Büttner, Thiess 17 Schmidheiny, Kurt 14 Zimmermann, Horst 12 Bird, Richard M. 8 Heyndels, Bruno 8 Paty, Sonia 8 Junkernheinrich, Martin 7 Madiès, Thierry 7 Wikström, Magnus 7 Brunori, David 6 Ladd, Helen F. 6 Riedel, Nadine 6 Smith, Stephen 6 Stocker, Frederick D. 6 Aronsson, Thomas 5 Ashworth, John 5 Bradbury, Katharine L. 5 Broer, Michael 5 Charlot, Sylvie 5 Cornia, Gary C. 5 Deubel, Ingolf 5 Guengant, Alain 5 Hall, John 5 Karrenberg, Hanns 5 Koh, Hyun-Ju 5 Revelli, Federico 5 Sjoquist, David L. 5 Solé-Ollé, Albert 5 Allers, Maarten A. 4 Bach, Stefan 4 Bahl, Roy W. 4 Barnett, Richard R. 4 Bell, Michael E. 4 Binet, Marie-Estelle 4 Bordignon, Massimo 4 Braid, Ralph M. 4 Chernick, Howard A. 4 Donges, Juergen Bernhard 4 Duranton, Gilles 4 Franz, Wolfgang 4
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Institutions
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National Tax Association 15 Lincoln Institute of Land Policy 6 Stiftung Marktwirtschaft / Kronberger Kreis 3 Bundesverband der Deutschen Industrie 2 Centro Formazione e Studi <Roma u.a.> 2 Christel DeHaan Tourism and Travel Research Institute <Nottingham> 2 Deutschland / Statistisches Bundesamt 2 Frankreich / Conseil Economique, Social et Environnemental 2 Frankreich / Direction Générale des Collectivités Locales 2 Großbritannien / Department of the Environment 2 Kanton Zürich 2 Kanton Zürich / Statistisches Amt 2 Weltbank 2 Anglo-German Foundation for the Study of Industrial Society 1 Arbeitsgemeinschaft für Umweltfragen 1 Bund der Steuerzahler Niedersachsen und Bremen 1 Canadian Tax Foundation 1 Center for Economic Analysis <Boulder, Colo.> 1 Center for Urban Policy and the Environment 1 Centre for Human Settlements 1 Centro Interuniversitario di Finanza Regionale e Locale <Mailand> 1 Centrum voor Economische Studie͏̈n <Löwen> 1 Chartered Association of Certified Accountants 1 Confederation of British Industry 1 Conference on Taxation <82, 1989, Atlanta, Ga.> 1 Conference on Taxation <83, 1990, San Francisco, Calif.> 1 Conference on Taxation <84, 1991, Williamsburg, Va.> 1 Conference on Taxation <85, 1992, Salt Lake City, Utah> 1 Conference on Taxation <86, 1993, Saint Paul, Minn.> 1 Conference on Taxation <87, 1994, Charleston, SC> 1 Conference on Taxation <88, 1995, San Diego, Calif.> 1 Conference on Taxation <89, 1996, Boston, Mass.> 1 Conference on Taxation <90, 1997, Chicago, Ill.> 1 Conference on Taxation <91, 1998, Austin, Tex.> 1 Conference on Taxation <92, 1999, Atlanta, Ga.> 1 Conference on Taxation <93, 2000, Santa Fe, NM> 1 Conference on Taxation <94, 2001, Baltimore, Md.> 1 Conference on Taxation <95, 2002, Orlando, Fla.> 1 Conference on Taxation <98, 2005, Miami, Fla.> 1 Det Økonomiske R°ad 1
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Published in...
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Journal of urban economics 34 National tax journal 32 Regional science & urban economics 24 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 21 Public budgeting & finance 20 Public finance review : PFR 17 CESifo working papers 15 Journal of regional science 15 Journal of public economics 14 Kommunale Steuer-Zeitschrift : Zeitschrift für das gesamte Gemeindeabgabenwesen : KStZ 12 Public choice 11 Zeitschrift für Kommunalfinanzen : ZKF : Haushalt, Kostenrechnung, Steuern, Gebühren, Beiträge, Entgelte, Kredite, Zahlungsverkehr, Vollstreckung 11 Reform der Gemeindesteuern : zwischen kommunaler Finanznot und internationalem Steuerwettbewerb ; [Dokumentation einer Tagung der Evangelischen Akademie Loccum vom 12. bis 14. Oktober 2005] 10 Environment & planning : international journal of urban and regional research 8 Fiscal studies : the journal of the Institute for Fiscal Studies 8 Public finance quarterly : PFQ 8 Economie & prévision : EP 7 European journal of political economy 7 Regional studies 7 The journal of regional analysis & policy : JRAP 7 Working paper 7 Applied economics 6 Discussion paper / Centre for Economic Policy Research 6 Document de treball de l'IEB 6 Growth and change : a journal of urban and regional policy 6 Proceedings / 96th Annual Conference on Taxation : Chicago, Ill., Nov. 13 - 15, 2003 ; and minutes of the Annual Meeting of the National Tax Association, Thursday, November 13, 2003 6 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 5 Discussion papers 5 Economia pubblica : the Italian journal of public economics 5 International tax and public finance 5 Property tax : an international comparative review 5 Revue française de finances publiques : RFFP 5 Archiv für Kommunalwissenschaften : AFK : Grundlagen, Konzepte, Beispiele 4 Der Städtetag : Zeitschrift für kommunale Politik und Praxis 4 FinanzArchiv : public finance analysis 4 IFS report series 4 Local government economics in theory and practice 4 New England economic review 4 Studies in fiscal federalism and state-local finance 4 The American journal of economics and sociology 4
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Sources
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ECONIS (ZBW) 1,010
Showing 1 - 50 of 1,010
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Local taxation, land use regulation, and land use : a survey of the evidence
Blöchliger, Hansjörg; Hilber, Christian; Schöni, Olivier - 2017
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Disparitäten in der Entwicklung der Gemeindesteuern
Geißler, René; Boettcher, Florian - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 96 (2016) 3, pp. 212-219
Steuern stellen die wichtigste Einnahmequelle der Kommunen dar. Sie sind von 2004 bis 2014 sehr dynamisch gewachsen. Allerdings profitieren nicht alle in gleichem Maße. Die Länderdurchschnitte sind daher wenig repräsentativ. Besonders in den Kommunen der wirtschaftsstarken Länder sind die...
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The effect of local taxes on firm performance : evidence from geo-referenced data
Belotti, Federico; Di Porto, Edoardo; Santoni, Gianluca - 2016
This paper studies the impact of municipal non-residential property taxation on firms' performance using a panel data of italian manufacturing firms in 2001-2010. In the spirit of Duranton et al. (2011), we use a pairwise spatial difference instrumental variable estimator which allows to tackle...
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Effective tax rates and effective progressivity in a fiscally decentralized country
Roller, Marcus; Schmidheiny, Kurt - 2016
This paper proposes measures to quantify the effective level and the effective progressivity of taxation in a fiscally decentralized country taking income sorting into account. Using data on the universe of Swiss taxpayers, we find that rich households effectively face significantly lower...
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The influence of geography and measurement in estimating cigarette price responsiveness
Pesko, Michael F.; Tauras, John A.; Huang, Jidong; … - 2016
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Promoting the innovation of urbanization system in Western China from the perspective of public finance and taxation
Fu, Zhiyu; Yan, Wenhong - In: China finance and economic review : CFER 4 (2016), pp. 1-13
Background: New Urbanization is a major strategic decision for building socialism with Chinese characteristics, which has a profound significance for the comprehensive moves to finish building a moderately prosperous society, accelerating the process of socialist modernization, and other causes....
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Switch towards tax centralization in Italy : a wake up for the local political budget cycle
Ferraresi, Massimiliano; Galmarini, Umberto; Rizzo, Leonzio - 2016
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Takings and tax revenue : fiscal impacts of eminent domain
Kerekes, Carrie B.; Stansel, Dean - In: Review of law and economics : publ. in cooperation with … 12 (2016) 2, pp. 275-309
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Reforming the tax on immovable property : taking care of the unloved
Blöchliger, Hansjörg - 2015
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Mali : technical assistance report: local taxation and decentralization
Internationaler Währungsfonds - 2015
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The devolution of the land and building tax in Indonesia
Haldenwang, Christian von (contributor);  … - 2015
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The myth of self-financing : the trade-offs behind the Hudson Yards Redevelopment Project
Fisher, Bridget - 2015
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Behavioral responses to local tax rates : quasi-experimental evidence from a foreigners' tax scheme in Switzerland
Schmidheiny, Kurt; Slotwinski, Michaela - 2015
We study behavioral responses to local income taxes exploiting a special tax regime which applies to foreign employees residing in Switzerland. The used institutional setting generates two thresholds through which locally heterogeneous taxation is assigned: An income threshold at 120,000 Swiss...
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Let‘s stay in touch – evidence on the role of social learning in local tax interactions
Blesse, Sebastian; Martin, Thorsten - 2015
This paper exploits detailed information on local political and socioeconomic networks and a reform of local fiscal equalization in North Rhine-Westphalia (NRW) to identify the role of learning in local tax rate interactions. Using this policy change in spatial lag IV regressions, we find that...
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The revenue and base effects of local tax hikes : evidence from a quasi-experiment
Baskaran, Thushyanthan - 2015
This paper studies the revenue and base effects of local property and business tax hikes using a natural experiment in the German state of North Rhine-Westphalia (NRW). Due to a reform of the local equalization scheme in 2003, a set of municipalities in NRW increased their local tax rates by one...
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Who do you blame in local finance? : an analysis of municipal financing in Italy
Bordignon, Massimo; Grembi, Veronica; Piazza, Santino - 2015
In a political agency model, we study the effect of introducing a less transparent tax tool for the financing of local governments. We show that lower quality politicians would use more the less transparent tax tool to enhance their probability of re-election. This prediction is tested by...
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Local tax scale and its economic effects in China
Chang, Feiyang - In: Modern economy 8 (2017) 3, pp. 445-457
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Systema miscevych plateživ v Ukraïni : teorija, istorija, perspektyvy : kolektyvna monohrafija
Karlin, Mikola Ivanovyč; Cimbaljuk, Iryna Oleksandrivna - 2017
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Kur- und Fremdenverkehrsbeiträge
Wölfl, Jürgen - 2017
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Kommunales Finanzmanagement Nordrhein-Westfalen
Pötsch, Marvin - 2017
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Kommunale Steuern
Henke, Angela - 2017
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Political budget cycles : evidence from Italian cities
Alesina, Alberto; Paradisi, Matteo - In: Economics & politics 29 (2017) 2, pp. 157-177
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A prova di acronimo : i tributi locali sulla casa in Italia
Messina, Giovanna; Savegnago, Marco - 2014
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Local public finances and municipal reform in Finland
André, Christophe; García, Clara - 2014
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Council tax support schemes in England : what did local authorities choose, and with what effects?
Adam, Stuart (contributor); Browne, James (contributor);  … - 2014
Council tax benefit (CTB) was abolished in April 2013 and local authorities in England were charged with designing their own council tax support (CTS) schemes in its place. Although these must maintain support for pensioners at its previous level, local authorities have had wide discretion to...
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Lost in America : evidence on local sales taxes from national panel data
Agrawal, David - 2014 - This Version: June 2014
This paper studies comprehensive national panel data of local option sales taxes at the monthly frequency. I calculate state-by-month population weighted averages of local sales tax rates. I document ten stylized facts concerning the time series patterns and spatial dynamics of local sales...
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Financing cities in India : municipal reforms, fiscal accountability and urban infrastructure
Mohanty, Prasanna K. - 2016
Overview -- India's urban fiscal problem -- A portfolio of municipal taxes -- Taxation of urban land value -- Reforming the property tax -- User charges, benefit charges and fees -- Inter-governmental transfers to municipalities -- Development financing instruments -- Value creation, capture and...
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Effective tax rates and effective progressivity in a fiscally decentralized country
Roller, Marcus; Schmidheiny, Kurt - 2016
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For a local tax system dedicated to sustainable development incorporating governance, transparency and innovation
Lachheb, Hamza; Bouthanoute, Rachid; Bendriouch, Mohammed - In: International journal of economics and finance 8 (2016) 5, pp. 212-219
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Hazen S. Pingree and the Detroit model of urban reform
Lough, Alexandra W. - In: The American journal of economics and sociology 75 (2016) 1, pp. 58-85
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Tom L. Johnson and Cleveland Traction Wars, 1901-1909
Lough, Alexandra W. - In: The American journal of economics and sociology 75 (2016) 1, pp. 149-192
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Abundanzumlagen im Freistaat Sachsen : ein Beitrag zur Analyse und Weiterentwicklung des Finanzausgleichsrechts
Brüggen, Georg (ed.); Geiert, Constanze (ed.) - 2016
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Leaders, followers, and asymmetric local tax policy diffusion
Burge, Gregory S.; Rogers, Cynthia L. - In: Journal of regional science 56 (2016) 2, pp. 313-331
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The effects of local government amalgamation on public spending, taxation, and service levels : evidence from 15 years of municipal consolidation
Allers, Maarten A.; Geertsema, J. Bieuwe - In: Journal of regional science 56 (2016) 4, pp. 659-682
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Local tax reform in Scotland : fiscal decentralization or political solution?
Gibb, Kenneth; Christie, Linda - In: Devolution and the UK economy, (pp. 57-77). 2016
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Does tax policy follow the inverse-elasticity rule?
Rauch, Anna Barbara Katharina - In: Empirical essays on fiscal federalism, (pp. 46-80). 2016
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Tax smoothing and credit access
Rauch, Anna Barbara Katharina - In: Empirical essays on fiscal federalism, (pp. 150-202). 2016
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Simulation der Kernstadt-Umland-Wirkung einer Gemeindeeinkommensteuer
Kreinacke, Marcos - In: Aufkommens- und Entscheidungseffekte von Ertragsteuern, (pp. 1-49). 2016
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Local fiscal competition : an application to sales taxation with multiple federations
Agrawal, David R. - In: Journal of urban economics 91 (2016), pp. 122-138
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Are PILOTs property taxes for nonprofits?
Fei, Fan; Hines, James R.; Horwitz, Jill R. - In: Journal of urban economics 94 (2016), pp. 109-123
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Finanse samorządu terytorialnego w Polsce - problemy i wyzwania
Markowska-Bzducha, Ewa (ed.); Możyłowski, Piotr (ed.);  … - Instytut Naukowo-Wydawniczy "Spatium" - 2016
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Tax and the city : a theory of local tax competition and evidence for Germany
Janeba, Eckhard; Osterloh, Steffen - 2013 - First version: Januar 2012 ; This version: May 2013
Despite the well-developed empirical literature on local tax competition, little is known about the actual spatial structure of inter-municipal competition. Assuming that competition takes place only among neighbours (as in the empirical literature) is at odds with the theoretical approaches...
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Identifying local tax mimicking : administrative borders and a policy reform
Baskaran, Thushyanthan - 2013
This paper exploits an exogenous reform of the local fiscal equalization scheme in the German State of North Rhine-Westphalia to identify tax mimicking by municipalities in the neighboring state of Lower Saxony. The spatial lag regressions provide no evidence for the existence of strategic...
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Alcuni profili economici della riforma IMU : un case study su Ancona e Senigallia
Fiorillo, Fabio; Romano, Dario - 2013
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Do parties matter? : estimating the effect of political power in multi-party systems
Freier, Ronny; Odendahl, Christian - 2012
This paper estimates the effect of political power on tax policies in municipal councils under a proportional election system. The main challenge in estimating the causal effect of parties on policy is to isolate the effect of power from underlying voter preferences and the selection effect of...
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Tax interaction among Walloon municipalities : is there room for yardstick competition, intellectual trend and partisan monopoly effect?
Gérard, Marcel; Van Malderen, Laurent - 2012
Three sources of strategic tax interactions among local jurisdictions are usually considered in the literature: public expenditure spill-over, tax competition and yardstick competition. However, another source has now been suggested: the intellectual trend. According to that hypothesis,...
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Municipal tax base in Mozambique : high potential - low degree of utilisation
Weimer, Bernhard - 2012
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Business taxes and the electoral cycle
Foremny, Dirk; Riedel, Nadine - 2012
The purpose of this paper is to assess whether politicians manipulate the timing of tax rate changes in a strategic way to maximize reelection prospects. To do so, we exploit the German local business tax as a testing ground which is set autonomously by German municipalities. As election dates...
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Business taxes and the electoral cycle
Foremny, Dirk; Riedel, Nadine - 2012
The purpose of this paper is to assess whether politicians manipulate the timing of tax rate changes in a strategic way to maximize reelection prospects. To do so, we exploit the German local business tax as a testing ground which is set autonomously by German municipalities. As election dates...
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Tax and the city : a theory of local tax competition and evidence for Germany
Janeba, Eckhard; Osterloh, Steffen - 2012 - This version: January 2012
Despite the well-developed empirical literature on local tax competition, little is known about the actual spatial structure of inter-municipal competition. Assuming that competition takes place only among neighbours (as in the empirical literature) is at odds with the theoretical approaches...
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