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Displaying results 1 to 14 of 14.

  1. Skimming the achieved?
    quantifying the fiscal incentives of the German fiscal equalization scheme and its reforms since 1970
    Author: Bury, Yannick; Feld, Lars P.; Burret, Heiko Tobias
    Published: August 2024
    Publisher:  CESifo, Munich, Germany

    Marginal rates of contribution (MRC), i.e., the rates at which additional revenues are skimmed via larger contributions or lower transfer receipts, quantify the incentives of a fiscal equalization scheme. The present paper is the first to calculate... more

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    Marginal rates of contribution (MRC), i.e., the rates at which additional revenues are skimmed via larger contributions or lower transfer receipts, quantify the incentives of a fiscal equalization scheme. The present paper is the first to calculate marginal rates of contribution for the Laender (states) in the German fiscal equalization scheme for each of the 51 years since its establishment in 1970 and over five major reforms, taking into account all relevant revenues. Our results show that MRC have been at a consistently high level. Until 2019 the scheme induced an almost full skimming of additional tax revenues of recipient states. With the system’s latest reform in 2020, MRC increased further. Recipient states now face an over-skimming of additional tax revenues and thus, massive fiscal disincentives to maintain their own tax base. While these findings have been widely expected, comprehensive evidence has been missing so far.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/305535
    Series: CESifo working papers ; 11293 (2024)
    Subjects: fiscal equalization; marginal contribution rates; constitutional reform
    Scope: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  2. How political, spatial, and administrative changes shape the local level
    evidence from municipalities
    Author: Dörr, Luisa
    Published: 2022
    Publisher:  ifo Institut, München

    Luisa Dörr prepared this study while she was working at the ifo Center for Public Finance and Political Economy. The study was completed in February 2022 and accepted as doctoral thesis by the Department of Economics at the University of Munich. It... more

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    Luisa Dörr prepared this study while she was working at the ifo Center for Public Finance and Political Economy. The study was completed in February 2022 and accepted as doctoral thesis by the Department of Economics at the University of Munich. It consists of three distinct empirical essays investigating various aspects of regional development using data from Germany and Austria. Chapter 2 investigates how far-right populist mayors influence local political culture and economic outcomes. Chapter 3 examines how highway access affects commuting and employment in connected municipalities. Chapter 4 investigates the consequences of municipal mergers on fiscal equalization transfers. The chapters employ regression discontinuity, difference-in-differences, and event study estimations to answer the respective research questions.

     
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    Source: Union catalogues
    Language: English
    Media type: Dissertation
    Format: Online
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    hdl: 10419/263221
    Series: ifo Beiträge zur Wirtschaftsforschung ; 98 (2022)
    Subjects: Local government; municipalities; populism; far-right politics; partisanpolitics; polarization; immigration; economic policy; budget transparency,highway; infrastructure; accessibility; commuting; employment; municipal mergers; fiscal equalization; expenditures
    Scope: 1 Online-Ressource (circa 166 Seiten), Illustrationen
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    Erscheint auch als Druck-Ausgabe

    Dissertation, München, Ludwig-Maximilians-Universität, 2022
  3. Land use and fiscal competition
    Author: Büttner, Thiess
    Published: March 2021
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    This paper explores the effects of fiscal competition on local land use. A theoretical analysis considers the tradeoff faced by a local government deciding about the amount of land made available for commercial or residential uses, when its expansion... more

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    This paper explores the effects of fiscal competition on local land use. A theoretical analysis considers the tradeoff faced by a local government deciding about the amount of land made available for commercial or residential uses, when its expansion has adverse effects on the quality of life. The analysis shows that, in an environment with mobile tax bases, jurisdictions are subject to fiscal incentives to expand this land use. Fiscal redistribution through equalization grants, however, reduces these incentives. Based on the theoretical analysis, the effect of fiscal competition on commercial and residential land use is investigated empirically using a large dataset of German municipalities. In order to identify differences in the exposure to fiscal competition, I exploit institutional characteristics of the system of fiscal equalization to which these municipalities are subjected. This enables me to provide causal evidence using a regression discontinuity analysis. The results show that commercial and residential land use is expanded 2-3 times faster and agricultural land use declines more rapidly in municipalities exposed to fiscal competition.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
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    hdl: 10419/235328
    Series: CESifo working paper ; no. 8958 (2021)
    Subjects: land use policy; natural amenities; urban sprawl; fiscal competition; fiscal equalization; regression discontinuity analysis
    Scope: 1 Online-Ressource (circa 53 Seiten), Illustrationen
  4. Are incentive effects from fiscal equalization underestimated?
    evidence from a Swiss reform
    Author: Mauri, Nicola
    Published: [2021]
    Publisher:  Université de Lausanne, Faculté des hautes études commerciales (HEC), Département d'économie, Lausanne

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    Media type: Book
    Format: Online
    Series: Cahier de recherches économiques du Département d'Econométrie et d'Economie ; 21, 13
    Subjects: fiscal equalization; tax competition; local public finance; fiscal federalism; regional science
    Scope: 1 Online-Ressource (circa 53 Seiten), Illustrationen
  5. Zum Einfluss der Grunderwerbsteuer auf den Wohnungsneubau in Deutschland
    Author: Boysen-Hogrefe, Jens
    Published: [2023]
    Publisher:  Kiel Institut für Weltwirtschaft, Kiel, Germany

    Seit dem Jahr 2007 können die Bundesländer die Steuersätze der Grunderwerbsteuer eigenständig festlegen. In der Folge haben außer Bayern und Sachsen alle Bundesländer die Sätze erhöht. Die Ergebnisse Bayerns und Sachsens bezüglich der... more

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    Seit dem Jahr 2007 können die Bundesländer die Steuersätze der Grunderwerbsteuer eigenständig festlegen. In der Folge haben außer Bayern und Sachsen alle Bundesländer die Sätze erhöht. Die Ergebnisse Bayerns und Sachsens bezüglich der Wohnungsbautätigkeit und der Steuereinnahmen werden einem Durchschnitt jeweils vergleichbarer Flächenländer gegenübergestellt. Die Bautätigkeit war in den beiden Ländern mit weiterhin niedriger Grunderwerbsteuer merklich höher. Der Effekt übersteigt die Mehrsteuereinnahmen der jeweiligen Vergleichsländer deutlich. Eine Reduktion der Grunderwerbsteuersätze könnte demnach die Wohnungsbautätigkeit, die derzeit angesichts der Zinswende ins Stocken geraten ist, anreizen. Einschränkend ist allerdings festzuhalten, dass der ausgesprochen starke Effekt der Grunderwerbsteuer auf den Wohnungsbau für die Nullzinsphase gemessen wurde und dass es unklar ist, ob die quantitativen Ergebnisse in einem geänderten Zinsumfeld Bestand haben. Since 2007, the federal states are allowed to set their own real estate transfer tax rates. As a result, all federal states except Bavaria and Saxony increased the rates. The results of Bavaria and Saxony in terms of housing construction activity and tax revenue are compared with an average for comparable federal states. Construction activity increased noticeably stronger in the two countries with continued low real estate transfer taxes. The effect clearly exceeds the additional tax revenue of the respective comparison states. A reduction in real estate transfer tax rates could therefore stimulate residential construction activity, which is currently faltering due to the turnaround in interest rates. However, it should be noted that the extremely strong effect of the real estate transfer tax on residential construction was measured during the zero interest rate phase and that it is unclear whether the quantitative results persisted in a changed interest rate environment.

     
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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Online
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    hdl: 10419/270378
    Series: Kiel policy brief ; Nr. 165 (März 2023)
    Subjects: Grunderwerbsteuer; Wohnungsbau; Finanzpolitik; Finanzausgleich; Real estate transfer tax; housing construction; fiscal policy; fiscal equalization
    Scope: 1 Online-Ressource (circa 14 Seiten), Illustrationen
  6. Nachhaltigkeit in Finanz- und Sozialpolitik
    Probleme und Lösungsansätze für den Transformationsprozess in Georgien
    Author: Petersen, Hans-Georg
    Published: 2007
    Publisher:  Univ., Potsdam

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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    RVK Categories: QL 000 ; QL 000
    Series: Finanzwissenschaftliche Diskussionsbeiträge : [...], Special series : G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik ; G-1
    Subjects: Finanzpolitik; Finanzausgleich; Steuerreform; Steuerwirkung; Mikrosimulation; Systemtransformation
    Other subjects: (stw)Finanzpolitik; (stw)Finanzausgleich; (stw)Steuerreform; (stw)Steuerwirkung; (stw)Mikrosimulation; (stw)Systemtransformation; (stw)Georgien; Georgien; Finanzpolitik; Sozialpolitik; Sustainable fiscal policy; tax reform; fiscal equalization; microsimulation; transformation; Georgien; Finanzpolitik; Sozialpolitik; Arbeitspapier; Graue Literatur
    Scope: 31 Bl., Kt., 30 cm
    Notes:

    Literaturverz. Bl. 29 - 31
  7. Will an asymmetrical system of fiscal decentralisation resolve the conflicts in the Republic of Georgia?
    Author: Kirn, Tanja; Khokrishvili, Elguja
    Published: 2008
    Publisher:  Univ., Potsdam

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    RVK Categories: QL 000 ; QL 000
    Series: Finanzwissenschaftliche Diskussionsbeiträge : [...], Special series : G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik ; G-9
    Subjects: Popitzsches Gesetz; Fiskalföderalismus; Finanzausgleich; Finanzreform
    Other subjects: (stw)Finanzbeziehungen; (stw)Finanzausgleich; (stw)Finanzreform; (stw)Georgien; decentralisation; institutional reform; fiscal equalization; regional autonomy; Arbeitspapier; Graue Literatur
    Scope: 19 Bl., graph. Darst., Kt., 30 cm
  8. Will an asymmetrical system of fiscal decentralisation resolve the conflicts in the republic of Georgia?
    Author: Kirn, Tanja; Khokrishvili, Elguja
    Published: 2008
    Publisher:  Universität Potsdam, Potsdam

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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Online
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    RVK Categories: QL 000 ; QL 000
    Series: Finanzwissenschaftliche Diskussionsbeiträge / Special series G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik ; G-09
    Subjects: Popitzsches Gesetz; Fiskalföderalismus; Finanzausgleich; Finanzreform
    Other subjects: (stw)Finanzbeziehungen; (stw)Finanzausgleich; (stw)Finanzreform; (stw)Georgien; decentralisation; institutional reform; fiscal equalization; regional autonomy; Arbeitspapier; Graue Literatur
    Scope: Online-Ressource
  9. Regional fiscal equalization in Germany
    a simultaneous equation approach to assess the economic effects of fiscal policy
    Author: Eberle, Jonathan
    Published: 2019
    Publisher:  Philipps-Universität Marburg, Marburg

    Regional fiscal equalization in Germany aims to reduce fiscal disparities by allocating financial resources to less promising regions in order to support the supply of public goods. This paper aims to analyse secondary economic effects of regional... more

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    Regional fiscal equalization in Germany aims to reduce fiscal disparities by allocating financial resources to less promising regions in order to support the supply of public goods. This paper aims to analyse secondary economic effects of regional fiscal equalization on several economic in- and output variables. Additionally, the paper examines the potential regional characteristics to influence the transformation of fiscal inputs into economic outcomes. Lastly, I compare the effects of fiscal equalization to these of the major German structural funding program GRW. My findings reveal a significant positive effect of fiscal equalization on the regional employment rate. Moreover, the findings suggest different transmission channels of fiscal equalization in East and West Germany. Particularly, I find higher effects in right-wing CDU/CSU preferring regions on the employment, human capital and private-sector investment rate. Finally, while structural funding affects more economic variables significantly, the magnitude of the estimated economic responses of fiscal equalization compared to these of German structural funding are not statistically different.

     
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    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/206757
    Series: Working papers on innovation and space ; # 19, 01
    Subjects: fiscal equalization; regional economic growth; production function; political ideology; SpPVAR; impulse-response functions
    Scope: 1 Online-Ressource (circa 51 Seiten), Illustrationen
  10. Indian fiscal federalism at the cross-roads
    some reflections
    Author: Chakraborty, Lekha
    Published: 30-April-2019
    Publisher:  National Institute of Public Finance and Policy, New Delhi

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    Media type: Book
    Format: Online
    Series: Working paper / National Institute of Public Finance and Policy ; no. 260
    Subjects: Fiscal federalism; Finance Commission; revenue sharing; fiscal equalization; GST; public debt; fiscal rules
    Scope: 1 Online-Ressource (circa 18 Seiten), Illustrationen
  11. Revenue autonomy preference in German state parliaments
    conference paper
    Published: 2013
    Publisher:  ZBW, [Kiel

    Federal states in Germany are characterized by low fiscal autonomy. Equalization systems in place balance revenue differences to a considerable extent and states cannot independently set taxes of any major relevance. Although these features of German... more

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    Federal states in Germany are characterized by low fiscal autonomy. Equalization systems in place balance revenue differences to a considerable extent and states cannot independently set taxes of any major relevance. Although these features of German federalism are notorious for their disincentives none of the recent reform initiatives of German federalism have been able to change the system. This study makes use of a unique survey among the members of all 16 state parliaments to explain the formation of autonomy preferences. It tests to which extent the preferences of state policy makers for tax autonomy and fiscal equalization are driven by states self-interest, party ideology and individual characteristics. The results point, inter alia, to the role of state deficit and the structural differences between states. States with high permanent deficits are more opposed to tax autonomy and more in favour of higher fiscal equalization transfers.

     
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    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/79736
    Series: Array ; V2
    Subjects: fiscal equalization; tax competition; fiscal federalism
    Scope: Online-Ressource (29 S.), graph. Darst.
  12. Corporate taxation and firm location in Germany
    Author: Zeddies, Götz
    Published: 2015
    Publisher:  Leibniz-Inst. für Wirtschaftsforschung - IWH, Halle (Saale)

    German Fiscal Federalism is characterized by a high degree of fiscal equalization which lowers the efficiency of local tax administration. Currently, a reform of the fiscal equalization scheme is on the political agenda. One option is to grant... more

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    German Fiscal Federalism is characterized by a high degree of fiscal equalization which lowers the efficiency of local tax administration. Currently, a reform of the fiscal equalization scheme is on the political agenda. One option is to grant federal states the right to raise surtaxes on statutory tax rates set by the central government in order to reduce the equalization rate. In such an environment, especially those federal states with lower economic performance would have to raise comparatively high surtaxes. With capital mobility, this could further lower economic performance and thus tax revenues. Although statutory tax rates are so far identical across German federal states, corporate tax burden differs for several reasons. This paper tries to identify the impact of such differences on firm location. As can be shown, effective corporate taxation did seemingly not have a significant impact on firm location across German federal states. Der deutsche Länderfinanzausgleich ist durch eine starke Nivellierung der Finanzkraft der Bundesländer gekennzeichnet. Dies geht mit negativen Anreizen für die Finanzverwaltungen der Bundesländer einher. Mit Blick auf das Auslaufen des Länderfinanzausgleichs im Jahr 2019 werden derzeit Reformoptionen diskutiert, unter anderem eine Erhöhung der Steuerautonomie der Bundesländer, in deren Rahmen den Ländern ein Zuschlagsrecht bei der Einkommensteuer eingeräumt und im Gegenzug der Ausgleichstarif im Länderfinanzausgleich verringert werden könnte. Eine derartige Reform würde jedoch bedeuten, dass gerade die finanzschwachen Bundesländer relativ hohe Zuschlagssätze erheben müssten, um ähnlich hohe Einnahmen je Einwohner zu erzielen wie die finanzstarken Länder. Sofern sich dies negativ auf die Unternehmensansiedlungen in finanzschwachen Bundesländern auswirkt, würde deren Finanzkraft weiter geschwächt. Vor diesem Hintergrund untersucht der vorliegende Beitrag, ob bereits bestehende Unterschiede in der effektiven Steuerlast zwischen den Bundesländern die Unternehmensansiedlung beeinflussen. Im Ergebnis zeigt sich, dass ein solcher Einfluss in den vergangenen Jahren nicht bestand.

     
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    Source: Union catalogues
    Language: English; German
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/106995
    Series: IWH-Diskussionspapiere ; 2015,2
    Subjects: fiscal equalization; corporate taxation; surtaxes; firm location; Länderfinanzausgleich; Besteuerung; Zuschlagsrechte; Standortwahl
    Scope: Online-Ressource (PDF-Datei: IV, 16, 5 S., 0,36 MB), graph. Darst., Kt.
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    Zsfassung in dt. Sprache
  13. Revenue autonomy preference in German state parliaments
    Published: 2013
    Publisher:  ZEW, Mannheim

    Fiscal federalism in Germany is characterized by lacking sub-national tax autonomy and intensive fiscal equalization. Due to a sunset clause, the current equalization system has to be renegotiated by the year 2019. Against this backdrop, this... more

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    Fiscal federalism in Germany is characterized by lacking sub-national tax autonomy and intensive fiscal equalization. Due to a sunset clause, the current equalization system has to be renegotiated by the year 2019. Against this backdrop, this contribution studies the reform preferences of members of state parliaments. The study makes use of a self-conducted survey among the members of all 16 German state parliaments. It tests to which extent the preferences of these veto players for tax autonomy and fiscal equalization are driven by states’ self-interest, party ideology and individual characteristics. The results are helpful to understand the political-economic constraints of federal reforms. They indicate that besides the individual ideological position higher state wealth and lower debt levels are linked to larger reform support. Therefore, a promising new reform would have to address budgetary legacies like high pre-existing debt.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/88117
    Series: Discussion paper / ZEW ; No. 13-090
    Subjects: fiscal equalization; tax competition; fiscal federalism
    Scope: Online-Ressource (43 S.), graph. Darst.
  14. Fiscal equalization, tax salience, and tax competition
    Author: Altemeyer-Bartscher, Martin
    Published: 2014
    Publisher:  Inst. für Wirtschaftsforschung, Halle (Saale)

    Jurisdictions that engage in inter-regional tax competition usually try to attenuate competitive pressures by substituting salient tax instruments with hidden ones. On this effect, we investigate the efficiency consequences of inter-regional tax... more

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    Jurisdictions that engage in inter-regional tax competition usually try to attenuate competitive pressures by substituting salient tax instruments with hidden ones. On this effect, we investigate the efficiency consequences of inter-regional tax competition and fiscal equalization in a federal system when taxpayers fail to optimally react on shrouded attributes of local tax policy. If the statuary tax rate is a relatively salient instrument and taxpayers pay low attention to the quality and the frequency of tax enforcement, the underlying substitution of tax instruments with the aim of reducing the perceived tax price may suppress the under-exploitation of tax bases that is typically triggered by fiscal equalization.

     
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    Language: English
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    Other identifier:
    hdl: 10419/95948
    Series: IWH-Diskussionspapiere ; 2014,3
    Subjects: fiscal equalization; tax salience; tax competition; fiscal federalism; tax-cutcum-base-broadening policy
    Scope: Online-Ressource (PDF-Datei: IV, 26 S., 0,42 MB), graph. Darst.