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352 results, from 291
Externe referierte Aufsätze

Fiscal Decentralisation and Economic Growth in High-Income OECD Countries

Among the majority of high-income OECD countries, the degree of fiscal decentralisation has converged over the last 30 years towards an intermediate level. The theoretical arguments for and against fiscal decentralisation point to explanations for this tendency, because both extreme decentralisation and extreme centralisation are associated with disadvantages for economic growth. Hence, the observed ...

In: Fiscal Studies 24 (2003), 3, S. 237-274 | Ulrich Thießen
Externe referierte Aufsätze

Tax Competition and the Choice of Tax Structure in a Majority Voting Model

This note studies the choice of tax structure in a majority voting model with tax competition. Regions may tax mobile capital or immobile labor. Individuals differ with respect to their relative endowments of labor and capital. Even though a lump sum tax is available, the equilibrium capital tax in a jurisdiction may be positive. In a symmetric equilibrium, this will be true if the median capital endowment ...

In: Journal of Urban Economics 54 (2003), 1, S. 173-180 | Rainald Borck
Diskussionspapiere 349 / 2003

Energy Taxation and Competitiveness: Special Provisions for Business in Germany's Environmental Tax Reform

Environmental taxation very often comprises special provisions for parts of the business sector in order to attenuate effects on competitiveness of emissionintensive activities. This paper discusses motives, alternative designs and criteria for the evaluation of such safeguards and analyzes if such provisions can reconcile environmental and economicobjectives. It looks at theoretical aspects as well ...

2003| Michael Kohlhaas
Economic Bulletin 6 / 2003

The Taxation of Commercial Vehicles Across Europe Calls for Harmonisation

2003| Hartmut Kuhfeld, Uwe Kunert

Market Structure and the Taxation of International Trade

München: CESifo, 2003, 39 S.
(CESifo Working Papers ; 1080)
| Andreas Haufler, Michael Pflüger
Diskussionspapiere 355 / 2003

Do Cross-National Differences in the Costs of Children Generate Cross-National Differences in Fertility Rates?

Parity-specific probabilities of having a next birth are estimated from national fertility data and are compared with nation-specific costs of having children as measured by time-budget data, by attitude data from the International Social Survey Program, and by panel data on labor earnings and standard of living changes following a birth. We focus on five countries (the US, West Germany, Denmark, Italy, ...

2003| Thomas A. DiPrete, S. Philip Morgan, Henriette Engelhardt, Hana Pacalova
Diskussionspapiere 370 / 2003

Market Structure and the Taxation of International Trade

The paper compares non-cooperative commodity taxation under the destination and origin principles under a variety of different assumptions about market structure. We consider a model of international duopoly with either quantity or price competition of firms and either segmented or integrated markets, and a monopolistic competition model with mobile firms. In each setting the international spillovers ...

2003| Andreas Haufler, Michael Pflüger
Weitere Aufsätze

Optimal Fiscal Policy in an Economy Facing Sociopolitical Instability

In: Review of Development Economics 7 (2003), 4, S. 583- 598 | Chetan Ghate, Quan Vu Le, Paul J. Zak
Weitere Aufsätze

Family Burdens and the Transfer/Tax System in Germany

In: Welfare, Intergenerational Distribution and Households
Brussels [u.a.] : ENEPRI
S. 52-57
Occasional Paper / ENEPRI ; 2
| Bernhard Seidel
352 results, from 291