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Topic Taxes

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212 results, from 201
  • 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
  • Externe referierte Aufsätze

    The Effects of Environmental Fiscal Reform in Germany: A Simulation Study

    This paper presents the first comprehensive, model-based impact analysis of the German environmental fiscal reform, addressing the effects on CO2 emissions, economic growth, employment, and personal income distribution. Both an econometric input-output model and a dynamic computable general equilibrium model are applied in order to enhance the credibility of our results. The macroeconomic results are ...

    In: Energy Policy 30 (2002), 9, S. 803-811 | Stefan Bach, Michael Kohlhaas, Bernd Meyer, Barbara Praetorius, Heinz Welsch
  • Economic Bulletin 10 / 2002

    The Public Budgets in 2002/2003: Shortfalls in Tax Revenues May Jeopardise the Economy's Course - Risk of Higher Deficits

    2002| Dieter Teichmann, Dieter Vesper
  • Economic Bulletin 12 / 2002

    Developments in Tax Systems: An International Comparison

    2002| Stefan Bach, Bernhard Seidel, Dieter Teichmann
  • Externe referierte Aufsätze

    Tax Liability-Side Equivalence in Experimental Posted-Offer Markets

    In theory, the incidence of a tax should be independent of the side of the market on which it is levied. This principle of liability-side equivalence underlies virtually all theories of tax incidence. Policy discussions, however, tend to place great emphasis on the legal division of tax payments. We use computerized experimental posted-offer markets to test liability-side equivalence. We find that ...

    In: The Southern Economic Journal 68 (2002), 3, S. 672-682 | Rainald Borck, Dirk Engelmann, Wieland Müller, Hans-Theo Normann
  • Diskussionspapiere 297 / 2002

    Stricter Enforcement May Increase Tax Evasion

    This paper shows that stricter enforcement may increase tax evasion. Individuals vote on a linear income tax which is used to finance lump sum transfers. Stricter enforcement may make redistributive taxation more attractive to the decisive voter. The tax rate and transfer may rise which in turn may increase tax evasion. An example shows that this result can actually occur. The paper also discusses ...

    2002| Rainald Borck
  • Economic Bulletin 10 / 2001

    German Public Budgets 2001/2002: Falling Investment Dampens Effects of Tax Cuts

    2001| Dieter Teichmann, Dieter Vesper
  • Economic Bulletin 5 / 2001

    The Effects of the Ecological Tax Reform in Germany

    2001| Stefan Bach, Michael Kohlhaas, Barbara Praetorius
  • Vierteljahrshefte zur Wirtschaftsforschung 4 / 2000

    Taxation of E-Commerce: Persistent Problems and Recent Developments

    E-Commerce über das Internet bedeutet neue Herausforderungen für die Besteuerung. Im Bereich der Einkommens- und Unternehmensbesteuerung entsteht ein großes Potential zur Verlagerung von Einkünften in Niedrigsteuerländer, insbesondere durch Gestaltung von Verrechnungspreisen und durch Übertragung von immateriellen Wirtschaftsgütern. Längerfristig sind dadurch erhebliche Steuerausfälle zu befürchten. ...

    2000| Stefan Bach, Markus Hubbert, Walter Müller
  • Economic Bulletin 10 / 2000

    German Government Budgets 2000/2001: Tax Reform Exerts an Expansionary Impulse

    2000| Dieter Teichmann, Dieter Vesper
212 results, from 201