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Displaying results 1 to 12 of 12.

  1. Integration of administrative records for social protection policies
    contributions from the Brazilian experience
    Author: Bartholo, Letícia; Mostafa, Joana; Osorio, Rafael Guerreiro
    Published: 2018
    Publisher:  International Policy Centre for Inclusive Growth (IPC - IG), Brasília, DF, Brazil

    Integrating information for the purpose of articulating social protection policies is hard work. It requires a combination of political will, capacity for institutional cooperation, software development and direct communication channels with... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 160 (169)
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    Integrating information for the purpose of articulating social protection policies is hard work. It requires a combination of political will, capacity for institutional cooperation, software development and direct communication channels with citizens. Because of this complexity, countries that pursue this objective often cooperate to exchange knowledge, and the Brazilian Single Registry (Cadastro Único), the backbone of some 20 social protection programmes, is frequently cited as a successful example of integration. By sharing the experience of the Single Registry, this text discusses some of the essential elements required to design and operate such instruments of social policy integration. It brings to light some of the challenges that are still being faced to fulfil the promise of greater integration among social protection programmes and to provide greater ease of access and respect to citizens. [...]

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/200610
    Series: Working paper / International Policy Centre for Inclusive Growth ; number 169 (may, 2018)
    Subjects: Cadastro Único; Bolsa Família programme; Single Registry; assistance; entitlements; family allowances; means testing; poverty alleviation; public assistance; safety net; social welfare programmes; SSI; transfer payments; transfers; welfare effects; welfare policy; welfare programme; welfare provision; work welfare
    Scope: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  2. The aggregate effects of government income transfer shocks - EU evidence
    Author: Párraga Rodríguez, Susana
    Published: 2016
    Publisher:  Banco de España, Madrid

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Documentos de trabajo / Banco de España, Eurosistema ; no. 1629
    Subjects: transfer payments; public pensions
    Scope: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  3. The dynamic effect of public expenditure shocks in the United States
    Author: Párraga Rodríguez, Susana
    Published: 2016
    Publisher:  Banco de España, Madrid

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Documentos de trabajo / Banco de España, Eurosistema ; no. 1628
    Subjects: government expenditures; transfer payments; social security
    Scope: 1 Online-Ressource (circa 44 Seiten), Illustrationen
  4. Impacto de la estructura fiscal en el tamaño de la clase media
    Author: Harley Plata, Sofía
    Published: [2020]
    Publisher:  [Universidad de la República], [Montevideo, Uruguay]

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    Source: Union catalogues
    Language: Spanish
    Media type: Book
    Format: Online
    Series: Documentos de trabajo / dECON, Facultad de Ciencias Sociales, Universidad de la República ; no. 20, 09 (diciembre 2020)
    Subjects: middle class; taxation; transfer payments; fiscal structure; Uruguay
    Scope: 1 Online-Ressource (circa 47 Seiten), Illustrationen
  5. German male income volatility 1984 to 2008
    trends in permanent and transitory income components and the role of the welfare state
    Author: Bartels, Charlotte; Bönke, Timm
    Published: 2010
    Publisher:  DIW, Berlin

    Deploying data from the German Socio-Economic Panel (SOEP) we analyze the variability of individual earnings and equivalent household income. Permanent and transitory variances of male income over the period 1984-2008 are estimated for Old German... more

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    Staats- und Universitätsbibliothek Bremen
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Leibniz-Institut für Wirtschaftsforschung Halle, Bibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 318 (325)
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    Deploying data from the German Socio-Economic Panel (SOEP) we analyze the variability of individual earnings and equivalent household income. Permanent and transitory variances of male income over the period 1984-2008 are estimated for Old German Laender in order to determine their importance to income dynamics. To uncover the role of the welfare state in smoothening earnings shocks we compute different income concepts reaching from gross earnings to net equivalent household income. We find evidence that the overall inequality of earnings in Germany has been rising throughout the period due to both higher permanent inequality and higher volatility. However, taking the welfare state and its institutions into account, we find that net household income has remained fairly stable.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/150870
    Series: SOEPpapers on multidisciplinary panel data research ; 325
    Subjects: Einkommen; Volatilität; Öffentliche Sozialleistungen; Haushaltseinkommen; Verfügbares Einkommen; Männliche Arbeitskräfte; Schätzung; Deutschland; Earnings inequality; permanent income inequality; transitory income volatility; earnings dynamics; safety net; transfer payments
    Scope: Online-Ressource (PDF-Datei: 28 S., 0,59 MB), graph. Darst.
  6. German Male Income Volatility 1984 to 2008 : Trends in Permanent and Transitory Income Components and the Role of the Welfare State
    Author: Bartels, Charlotte; Bönke, Timm
    Published: 2010
    Publisher:  Deutsches Institut für Wirtschaftsforschung (DIW), Berlin

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  7. German male income volatility 1984 to 2008
    trends in permanent and transitory income components and the role of the welfare state
    Author: Bartels, Charlotte; Bönke, Timm
    Published: 2010
    Publisher:  Freie Univ., Berlin

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  8. Income shifting under losses
    Published: 2014
    Publisher:  CESifo, München

    This paper examines the flexibility of multinational firms to use income-shifting strategies within a tax year to react to operating losses. First, we develop an analytical model that considers how affiliate losses can be adjusted by using the... more

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    Staats- und Universitätsbibliothek Bremen
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 63 (5130)
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    This paper examines the flexibility of multinational firms to use income-shifting strategies within a tax year to react to operating losses. First, we develop an analytical model that considers how affiliate losses can be adjusted by using the transfer prices of tangible and intangible assets, as well as internal debt shifting, either by ex-post (i.e., by the end of the tax year) or ex-ante income shifting (i.e., before the current tax year). Our model predicts that, due to income shifting, multinational firms report lower profits when running profits, and lower losses when running losses, compared to domestic firms. It also suggests that under ex-post income shifting, loss affiliates have lower transfer prices and internal leverage than profitable affiliates, whereas under ex-ante income shifting, affiliates feature the same transfer prices and internal capital structure, regardless of making losses. Second, using data on direct transfer payments and internal debt of Norwegian affiliates, we find empirical evidence that, under losses, transfer pricing gives substantial flexibility to adjust income shifting ex post. In contrast, we do not find evidence for flexibility in the use of internal debt to shift income ex post. We contribute to the literature that neglecting the precautionary income-shifting behavior of potential loss affiliates underestimates the sensitivity of tax rates to transfer payments and to internal debt, whenever some ex-ante income shifting is present.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/107365
    Series: Array ; 5130
    Subjects: income shifting; losses; debt shifting; transfer payments
    Scope: Online-Ressource (42, [21] S.), graph. Darst.
  9. Adaptation financing as part of a global climate agreement
    is the adaptation levy appropriate?
    Author: Eisenack, Klaus
    Published: 2011
    Publisher:  Univ., Inst. für Volkswirtschaftslehre, Oldenburg

    The negotiations for a global climate agreement recognize that substantial and additional funds need to be generated for assisting adaptation in developing countries. Currently, the 2% adaptation levy (AL) on the clean development mechanism (CDM) is... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 487 (334)
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    Location:
    Universitätsbibliothek Osnabrück
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    The negotiations for a global climate agreement recognize that substantial and additional funds need to be generated for assisting adaptation in developing countries. Currently, the 2% adaptation levy (AL) on the clean development mechanism (CDM) is intended to serve this purpose under the Kyoto Protocol. This paper analyses whether such an arrangement can achieve its objectives, and thereby discusses its future prospects. Can it deliver the funds needed for adaptation, and are they additional? As the AL is facutally a tax on emission trading, does it cause a significant excess burden? How do the transfers from CDM and AL depend on the commitments to reduce greenhous gas emissions, such that the AL may alter the incentives for reaching a global agreement? I address these questions with a partial equilibrium model based on recent marginal abatement cost estimates for 2020. While former studies have focussed on single values for the AL, this paper determines the expected transfers from CDMand AL for a spectrum of emission reduction targets and the full range of AL levels. The paper shows that the revenues from a 2% AL are neglectable compared to the requirements. Even when the AL is increased to maximize transfers in the presence of ambitious emission reduction targets, the revenues are not sufficient (e.g. $15 billion for a 30% reduction target and an 47% AL). These revenues are mostly subtracted from the CDM transfers, such that very little additional funds can be raised (e.g. $2.4 billion under the latter assumptions). There are indeed detrimental effects of the AL for reaching a global agreement, that are nevertheless relatively small. While the excess burden of the AL is small in terms of social cost, it accounts for more than 85% of the additional funds. This supports the overall conclusion that (i) the AL slightly disfavors agreements for climate protection, (ii) is far from sufficient to raise additional funds, and (iii) does this at comparatively high social costs.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/105026
    RVK Categories: QB 910
    Series: Array ; 334
    Subjects: Klimawandel; Wirtschaftliche Anpassung; Ökosteuer; Emissionshandel; Klimaschutz; Umweltabkommen; Clean Development Mechanism; Internationale Finanzhilfe; Welt; Entwicklungsländer; adaptation to climate change; abatement; CDM; developing countries; transfer payments
    Scope: Online-Ressource (18 S.), graph. Darst.
  10. Systematic fiscal policy and macroeconomic performance
    a critical overview of the literature
    Author: Boeing-Reicher, Claire
    Published: 2014
    Publisher:  Kiel Inst. for the World Economy, Kiel

    The literature on systematic fiscal policy and macroeconomic performance in industrialized countries is large but fragmented. Based on a broad overview of that literature, several patterns emerge. The empirical literature points toward strongly... more

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    DS 112 (2014,29)
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    The literature on systematic fiscal policy and macroeconomic performance in industrialized countries is large but fragmented. Based on a broad overview of that literature, several patterns emerge. The empirical literature points toward strongly anticyclical policy, which consists of procyclical tax revenues, acyclical tax rates and government purchases, and countercyclical transfer payments. Consolidation in response to the debt has come primarily through adjustments to taxes and possibly purchases. Furthermore, a large government is associated with reduced macroeconomic volatility. The theoretical literature on anticyclical fiscal policy, meanwhile, has gone from mostly focusing on government purchases and tax rates toward beginning to focus on transfer payments, although more quantitative work remains to be done in linking theory with empirics. At the same time, a policy literature has begun to develop, which has applied lessons from the theoretical literature in order to understand different consolidation scenarios and different proposed fiscal rules, particularly in Europe.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/98706
    Series: Economics / Discussion papers ; 2014-29
    Subjects: fiscal policy; fiscal rule; fiscal response function; deficits; taxes; government purchases; transfer payments
    Scope: Online-Ressource (22 S.)
  11. A set of estimated fiscal rules for a cross section of countries
    stabilization and consolidation through which instruments?
    Author: Reicher, Christopher Phillip
    Published: 2013
    Publisher:  Kiel Inst. for the World Economy, Kiel

    This paper provides a set of detailed estimated fiscal reaction functions for a panel of twenty industrialized countries, and it discusses commonalities and differences with regard to systematic fiscal policies across countries. In general, the... more

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    Staats- und Universitätsbibliothek Bremen
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Leibniz-Institut für Wirtschaftsforschung Halle, Bibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 3 (1850)
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    This paper provides a set of detailed estimated fiscal reaction functions for a panel of twenty industrialized countries, and it discusses commonalities and differences with regard to systematic fiscal policies across countries. In general, the countries in the panel adjust tax revenues strongly in response to the public debt, and they adjust tax revenues and transfer payments, but, interestingly, not tax rates, strongly in response to output fluctuations. Some countries such as Germany appear to adjust government consumption and investment relatively strongly in response to the public debt, while the United States adjusts capital tax rates relatively strongly. In general, an increased emphasis in the theoretical literature on the effects of procyclical tax revenues and countercyclical transfer payments as automatic stabilizers may be warranted.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/80350
    Series: Kiel working paper ; 1850
    Subjects: Fiscal policy; fiscal rule; deficits; taxes; government purchases; transfer payments
    Scope: Online-Ressource (22 S.)
  12. Income tax competition at the state and local level in Switzerland
    Author: Feld, Lars P.; Kirchgässner, Gebhard
    Published: 2000
    Publisher:  CESifo, München

    Tax competition is supposed to lead to inefficiencies in the provision of public goods and difficulties for decentralized redistribution. A necessary condition for these ef fects to occur is that residence and location decisions are determined by... more

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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 63 (238)
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    Location:
    Universitätsbibliothek Osnabrück
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    Tax competition is supposed to lead to inefficiencies in the provision of public goods and difficulties for decentralized redistribution. A necessary condition for these ef fects to occur is that residence and location decisions are determined by fiscal considerations. In this paper, the impact of personal income taxes and transfer payments on residence decisions of taxpayers is analyzed using cross sectional data on the dis tribution of different groups of taxpayers in different income groups among the 26 Swiss cantons and the 137 largest Swiss cities. We find that tax competition with respect to personal income taxes is relatively strong in Switzerland.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/75638
    Series: CESifo Working Paper ; 238
    Subjects: tax competition; fiscal federalism; personal income taxes; transfer payments
    Scope: Online-Ressource (34 S.)