Search Results - subject_exact:"Kopfsteuer"

A paradise for foreign capitalists? : expenditure-based taxation in Switzerland, 1916-2020

Giddey, Thibaud; Legentilhomme, Geoffroy; Leimgruber, … - 2025 - Version August 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015458492

Rent Deposit Requirements : A Civil Court Poll Tax

Schreiber, Caryn - 2023

The implied warranty of habitability, read into nearly every lease for the residential use of real property in the United States, requires a property owner to maintain a rental home in a safe and habitable manner as a condition precedent to the receipt of the full contract rent. The enduring...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014345522

Collaboration, coercion and counteraction : British Centralisation Policy and 19th century "tax revolts" in Malaysia

Tan, Yvonne - 2025

This chapter looks into the imposition of tax structures in Kelantan and British North Borneo, elucidating how these systems engendered disparities and fueled resistance among indigenous populations in the Kelantan Rebellion (1915) and the Mat Salleh Rebellion (1894–1905), which continue to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015406830

Income Elasticity of Demand for Healthy and Unhealthy Foods : Evidence from Lump-Sum Earned Income Tax Credit Payments

LaGuardia, Emma; McGranahan, Leslie; Schanzenbach, … - 2025

The Earned Income Tax Credit is unique among social programs in that benefits are not paid out evenly across the calendar year but are received in a lump-sum cash payment. We exploit this feature of the EITC to investigate how receiving this influx of cash affects food expenditure patterns of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015438232

Fiscal anarchy in the UK : modelling poll tax noncompliance

Besley, Timothy - 1997

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10001219724

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Fiscal anarchy in the UK modelling poll tax noncompliance

Besley, Timothy - 1993

Book / Working Paper

Fiscal Anarchy in the U.K : Modelling Poll Tax Noncompliance

Besley, Timothy; Preston, Ian; Ridge, Michael - 2021

Book / Working Paper

Fiscal Anarchy in the U.K : Modelling Poll Tax Noncompliance

Besley, Timothy - 1993

Book / Working Paper

The Transitional Dynamics of Fiscal Policy in Small Open Economies

Heijdra, Ben J.; Ligthart, Jenny E. - 2021

The paper studies the dynamic macroeconomic effects of fiscal shocks of various duration (permanent and temporary) under different financing methods (lump-sum tax and government debt). To this end, we develop an intertemporal macroeconomic model for a small open economy, featuring monopolistic...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013317489

Distortionary Taxation, Debt, and the Price Level

Thadden, Leopold von; Schabert, Andreas - 2021

This paper considers the nominal and real determinacy of equilibria under an exogenously specified path of interest rates in an economy in which taxation is either lump-sum or distortionary. Under lump-sum taxation, we confirm the well-known finding that equilibria display nominal (in)...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013318109

On the Redistributive Properties of Presumptive Taxation

Balestrino, Alessandro; Galmarini, Umberto - 2021

Presumptive taxation, in which an income proxy is used as tax base, has been and is still used today in countries with very diverse situations - developing, transition and developed countries. Usually, this form of taxation is thought of as a revenue-raising device in presence of widespread...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013318773

Myth and Reality of Flat Tax Reform : Micro Estimates of Tax Evasion Response and Welfare Effects in Russia

Gorodnichenko, Yuriy; Martinez-Vazquez, Jorge; … - 2021

Using micro-level data, we examine the effects of Russia's 2001 flat rate income tax reform on consumption, income, and tax evasion. We use the gap between household expenditures and reported earnings as a proxy for tax evasion with data from a household panel for 1998-2004. Utilizing...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013325192

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Myth and Reality of Flat Tax Reform : Micro Estimates of Tax Evasion Response and Welfare Effects in Russia

Gorodnichenko, Yuriy - 2010

Book / Working Paper

Myth and Reality of Flat Tax Reform : Micro Estimates of Tax Evasion Response and Welfare Effects in Russia

Gorodnichenko, Yuriy - 2009

Book / Working Paper

Myth and Reality of Flat Tax Reform : Micro Estimates of Tax Evasion Response and Welfare Effects in Russia

Gorodnichenko, Yuriy - 2008

Book / Working Paper

Norms, enforcement, and tax evasion

Besley, Timothy; Jensen, Anders; Persson, Torsten - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014334395

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Norms, enforcement, and tax evasion

Besley, Timothy; Jensen, Anders; Persson, Torsten - 2019

Book / Working Paper

Norms, enforcement, and tax evasion

Besley, Timothy; Jensen, Anders; Persson, Torsten - 2019

Book / Working Paper

Norms, Enforcement, and Tax Evasion

Besley, Timothy - 2019

Book / Working Paper

Norms, Enforcement, and Tax Evasion

Besley, Timothy - 2019

Book / Working Paper

"Conventional" monetary policy in olg models : revisiting the asset-substitution channel

Hu, Guanliang; Ma, Guoxuan; Wei, Qiao; Wallace, Neil - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014330037

The stigma of the Chinese poll tax in colonial New Zealand

Vosslamber, Rob; Yong, Sue - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014229880

‘Failure to Pay Any Poll Tax or Other Tax’ : The Constitutionality of Tax Felon Disenfranchisement

Speck, Sloan G. - 2017

If the government convicts a citizen under the tax evasion provisions of the Internal Revenue Code, some state disenfranchisement laws preclude that citizen — now a felon — from voting. In this sense, the right to vote depends on the payment of federal income taxes. The Constitution's...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012965136

Critiquing Reintroduction of Poll Tax in Malawi as Sustainable Counter Measure to Rapid Population Growth in Malawi

Kampanje, Brian Phiri - 2017

This is a conceptual paper that strived to explore reintroduction of poll tax as one of the effective mechanisms of controlling unsustainable population growth in Malawi which has since become cause concern for social and economic development. The study targeted men from age of fifteen to sixty...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012951944

A note on time discretion and the welfare cost of lump-sum taxation

Sepúlveda, Cristián - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011824417

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A note on time discretion and the welfare cost of lump-sum taxation

Sepúlveda, Cristián - 2017

Book / Working Paper

Probabilistic Lump-Sum Taxation

Dudek, Maciej Konrad - 2016

In this paper, we describe an elementary, fully implementable, and revenue neutral randomizing mechanism that leads to a Pareto improvement over allocations induced by labor income tax functions. We illustrate, by providing a theoretical example, that our mechanism can be applied to optimal tax...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013004813

The Circulation of Information About the Poll Tax Revenues As an Indicator of Russian Empire Undergoverness in the in the 18th Century

Korchmina, Elena - 2016

The article deals with the notion "undergoverness" in the context of the 18th century Russia. It was an attempt to get away from the general discussion based on the number of state officials per capita.The study is devoted to the analysis of the poll tax collection mechanism. We use the new data...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012978206

La provision forfaitaire permet-elle de réduire la procyclicité de l'activité bancaire au Luxembourg?

Giordana, Gaston; Gossé, Jean-Baptiste - 2016

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011565372

Can't pay, won't pay : the fight to stop the poll tax

Hannah, Simon - 2020

"Thirty years ago, a social movement helped bring down one of the most powerful British Prime Ministers of the 20th Century. For the 30th anniversary of the Poll Tax rebellion, Simon Hannah looks back on those tumultuous days of resistance, telling the story of the people that beat the bailiffs,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013490656

Gosudarstvennoe regulirovanie nalogovoj politiki v selʹskom chozjajstve na sovremennom ėtape : monografija

Zyrjanova, Tatʹjana Vladimirovna; Zagurskij, Aleksandr … - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012316055

Policy regimes, policy shifts, and U.S. business cycles

Bhattarai, Saroj; Lee, Jae Won; Park, Woong-yong - 2016

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011791825

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Policy Regimes, Policy Shifts, and U.S. Business Cycles

Bhattarai, Saroj - 2015

Book / Working Paper

Common-property, public infrastructure and rent dissipation in the long-run

Torregrosa-Montaner, Ramón J. - 2015 - Version: November 2015

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011484376

The Poll Tax Before Jim Crow

Sawers, Brian - 2019

The poll tax is best known as a tool of disenfranchisement. Before Jim Crow, however, the poll tax served a variety of other fiscal and social purposes. Initially, the poll tax was a mainstay of colonial taxation, especially in the southern colonies. After independence, the fiscal importance of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012893337

Taxing identity : theory and evidence from early Islam

Saleh, Mohamed; Tirole, Jean - 2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012153414

Theorie und Ideengeschichte der Steuergerechtigkeit : eine steuertheoretische, steuerrechtliche und politische Betrachtung

Sahm, Reiner - 2019

Steuergerechtigkeitskonzept als normativer Maßstab der Untersuchung -- Die Entwicklung der Steuergerechtigkeitsideen und -prinzipien: von Mitte des 17. bis Ende des 18. Jahrhunderts; ab Mitte des 19. Jahrhunderts und ihre Realisierung in den Steuerreformen bis in das frühe 20. Jahrhundert --...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012402243

Incentive-feasible deflation

Andolfatto, David - 2013

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009772978

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Incentive-Feasible Deflation

Andolfatto, David - 2013

Book / Working Paper

Der Rabatt als steuerpflichtige (Betriebs-)Einnahme – Pauschalierungsmöglichkeiten nach § 37b EStG

Küsters, Karl-Georg - 2018 - 1. Auflage

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013433898

On the road to heaven : taxation, conversions, and the Coptic-Muslim socioeconomic gap in medieval Egypt

Saleh, Mohamed - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012170607

Idee der Bürgerversicherung - Fluch oder Segen bei der Weiterentwicklung des deutschen Gesundheitssystems?

Knemeyer, Ulrich - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011964789

Distortionary taxation for efficient redistribution

Grochulski, Borys - 2009

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10008902279

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Distortionary Taxation for Efficient Redistribution

Grochulski, Borys - 2012

Book / Working Paper

Opodatkuvannja ta deržavna pidtrymka silʹsʹkohospodarsʹkych tovarovyrobnykiv: rehionalʹni priorytety ta jevrointehracijni procesy : monohrafija

Davydov, H. M.; Šalimova, N. S.; Lysenko, A. M.; … - 2017

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011883963

Lump-Sum taxation in Switzerland : a systematic classification into Swiss tax law with current references

Lüthi, Carol Gregor - 2017 - 1. Auflage

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011720343

The Dual Nature of Public Goods and Congestion : The Role of Fiscal Policy Revisited

Chatterjee, Santanu - 2011

The role of fiscal policy is examined when public goods provide both productive and utility services. In the presence of congestion, the consumption tax is shown to be distortionary. Optimal fiscal policy involves using consumption-based instruments in conjunction with the income tax. An income...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012714559

Tiebout, local school finance and the ineffciency of head taxes

Martínez-Mora, Francisco - 2011

The literature on local public (school) finance has shown that the use of local head taxes to finance schools leads to an effcient allocation of households and pupils to districts (Tiebout, 1956; Hamilton, 1975; Calabrese et al., 2009). This paper revises this well established result, using a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10008658242

Diagnoses-based risk adjusted capitation payments for improving solidarity and efficiency in the Chilean health care system : evaluation and comparison with a demographic model

Cid P., Camilo - 2011

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009547710

The peer group effect and the optimality properties of head and income taxes

Martínez-Mora, Francisco - 2011

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011664481

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The peer group effect and the optimality properties of head and income taxes

Martínez-Mora, Francisco - 2011

Book / Working Paper

Accounting for family background when designing optimal income taxes : a microeconometric simulation analysis

Aaberge, Rolf; Colombino, Ugo - 2012

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009488196

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Accounting for family background when designing optimal income taxes : a microeconometric simulation analysis

Aaberge, Rolf; Colombino, Ugo - 2010

Book / Working Paper

Ecological and Georgist economic principles : a comparison

Cobb, Clifford W. - 2016

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011557565

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Ecological and Georgist economic principles: a comparison

Cobb, Clifford - 2016

Article

Nalogoobloženie malogo biznesa v Rossijskoj Federacii : učebnik

Semenova, Galina Nikolaevna - 2016

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011548777

Optimal global dynamic carbon taxation

Anthoff, David - 2009

A necessary condition of an efficient global climate change mitigation policy is to equate marginal abatement costs across world regions to ensure use of the cheapest abatement options available. The welfare economic justification for such an approach rests on lump sum transfers between regions...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003799720

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Optimal global dynamic carbon taxation

Anthoff, David - 2009

Book / Working Paper

Zur zukünftigen Finanzierung der Gesundheitsausgaben in Deutschland

Richter, Wolfram F. - 2009

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003902208

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Zur zukünftigen Finanzierung der Gesundheitsausgaben in Deutschland

Richter, Wolfram F. - 2009

Book / Working Paper

Accounting for Family Background When Designing Optimal Income Taxes : A Microeconometric Simulation Analysis

Aaberge, Rolf - 2009

The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework, which we call extended EOp, for analysing second-best optimal income taxation. Unlike the pure EOp criterion of Roemer (1998) the extended EOp criterion allows...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013153308

Strategic Interactions Between An Independent Central Bank and a Myopic Government with Government Debt

Stehn, Sven Jari - 2008

We analyse optimal discretionary games between a benevolent central bank and a myopic government in a New Keynesian model. First, when lump-sum taxes are available and public debt is absent, we show that a Nash game results in too much government spending and excessively high interest rates,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014401471

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Strategic Interactions Between An Independent Central Bank And A Myopic Government With Government Debt

Stehn, Sven Jari - 2009

Book / Working Paper

Strategic Interactions between an Independent Central Bank and a Myopic Government with Government Debt

Stehn, Sven Jari - 2008

Book / Working Paper

Canonizing the Civil Rights Revolution : The People and the Poll Tax

Ackerman, Bruce; Nou, Jennifer - 2009

The sun is setting on the civil rights revolution. Lived experience will no longer provide the historical context with which to interpret the constitutional contributions of the fading past. Only a series of careful, historically nuanced, studies will permit the profession to thoughtfully define...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014216872

Redistributing Gains from Globalisation

Egger, Hartmut - 2009

This paper analyses the effects of redistribution in a model of international trade with heterogeneous firms in which a fair-wage effort mechanism leads to firm-specific wage payments and involuntary unemployment. The redistribution scheme is financed by profit taxes and gives the same absolute...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012718168

Norms, enforcement, and tax evasion

Besley, Timothy; Jensen, Anders; Persson, Torsten - 2015

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010484935

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Norms, enforcement, and tax evasion

Besley, Timothy; Jensen, Anders; Persson, Torsten - 2015

Book / Working Paper

Central Bank Responsibility, Seigniorage, and Welfare

Bhattacharya, Joydeep; Haslag, Joseph H. - 2015

The money stock, in almost every country in the world, does not contract. This paper attempts a welfare-based explanation for this observation. We study an overlapping generations model with return dominated money. A reserve requirement forces agents to hold money. There is a government that has...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014173607

Separability and public finance

Gauthier, Stéphane; Laroque, Guy - 2009

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003933222

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Separability and public finance

Gauthier, Stéphane; Laroque, Guy - 2008

Book / Working Paper

Separability and public finance

Gauthier, Stéphane; Laroque, Guy - 2008

Book / Working Paper

Redistributing gains from globalisation

2008

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003752385

Separability and public finance

2008

In a second best environment, the optimal policy choice sometimes follows the first best rules. This note lays down the information structure and separability assumptions under which this property holds in a variety of setups. -- separability ; second best optimality ; indirect taxes ; Samuelson...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003817536