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  1. Der Kieler Bundesausgabenmonitor 2024
    eine empirische Strukturanalyse des Bundeshaushalts
    Published: [2024]
    Publisher:  Kiel Institut für Weltwirtschaft - Leibniz Zentrum zur Erforschung globaler ökonomischer Herausforderungen, Kiel

    Im Kieler Bundesausgabenmonitor 2024 werden die Bundesausgaben nach einem funktionellen Gliederungsschema dargestellt. Danach entfallen rund zwei Drittel des Bundeshaushalts für das Jahr 2024 auf die Ausgaben zur Korrektur der Einkommensverteilung,... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 234
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    Im Kieler Bundesausgabenmonitor 2024 werden die Bundesausgaben nach einem funktionellen Gliederungsschema dargestellt. Danach entfallen rund zwei Drittel des Bundeshaushalts für das Jahr 2024 auf die Ausgaben zur Korrektur der Einkommensverteilung, die Finanzhilfen des Bundes und die Altlasten. Die Sozialausgaben und Ausgaben für Umverteilungsbürokratie in Höhe von 212 Mrd. Euro machen im Jahr 2024: 35,4 Prozent der Bundesausgaben aus. Der zweitgrößte Ausgabeblock sind die Finanzhilfen des Bundes, also die vom Bund geleisteten Ausgabesubventionen, in einem Umfang von 127,3 Mrd. Euro bzw. 21,3 Prozent der Gesamtausgaben des Bundes. Zu den weiteren Ausgabenkategorien zählen u.a. die im Monitor enger gefassten Ausgaben des Bundes für äußere und innere Sicherheit mit 68,4 Mrd. Euro sowie die Forschung außerhalb von Unternehmen mit 14 Mrd. Euro. Dieser empirische Befund zeigt, dass die Ausgaben für äußere und innere Sicherheit sowie zur Förderung der internationalen Wettbewerbsfähigkeit Deutschlands trotz aller Anstrengungen noch keine besondere politische Priorisierung erfahren haben. Hingegen haben die Ausgabenschwerpunkte in den Bereichen Soziales und Finanzhilfen weiter an Gewicht gewonnen. In the Kiel Federal Expenditure Monitor 2024, federal expenditure is presented according to a functional classification scheme. Following this scheme, around two thirds of the federal budget for 2024 will be spent on correcting income distribution, federal financial aid and legacy burdens. Social spending and spending on redistribution bureaucracy amounting to EUR 212 billion will account for 35.4 percent of federal spending in 2024. The second largest block of expenditure is federal financial assistance, i.e. expenditure subsidies provided by the federal government, amounting to EUR 127.3 billion or 21.3 percent of total federal expenditure. Other expenditure categories include federal expenditure on external and internal security, which is more narrowly defined in the Monitor, at EUR 68.4 billion, and research outside of companies at EUR 14 billion. This empirical finding shows that, despite all efforts, spending on external and internal security and on promoting Germany's international competitiveness has not yet been given any particular political priority. On the other hand, spending priorities in the areas of social affairs and financial aid have continued to gain in importance.

     

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    Source: Union catalogues
    Language: German
    Media type: Ebook
    Format: Online
    ISBN: 9783894564797
    Other identifier:
    hdl: 10419/300576
    Series: Kieler Beiträge zur Wirtschaftspolitik ; Nr. 47 (Juli 2024)
    Subjects: Fiskalpolitik und Haushalt; Deutschland; Steuerpolitik; Subventionen; Subventionsabbau; Bundesausgaben; fiscal policy and budget; Germany; tax policy; subsidies; subsidy reduction; federal spending
    Scope: 1 Online-Ressource (circa 70 Seiten)
  2. Growth-friendly taxation in a high-inflation environment
    Published: 2024
    Publisher:  Publications Office of the European Union, Luxembourg

    Recent EU country-specific recommendations to make taxation more growth-friendly have advocated a stronger use of recurrent taxes on immovable property and a shift of the tax burden from labour income, including a reduction of the labour tax burden... more

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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    VS 416
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    Recent EU country-specific recommendations to make taxation more growth-friendly have advocated a stronger use of recurrent taxes on immovable property and a shift of the tax burden from labour income, including a reduction of the labour tax burden of low-income taxpayers. This Economic Brief focuses on challenges related to these two types of tax reforms during periods of high inflation. The challenges linked to immovable property taxation include the update of the property values as well as issues relating to liquidity problems for households with property but relatively low income. Regarding reforms aimed at reducing the labour tax burden on low-income taxpayers, their impact may be challenged by the so-called bracket creep (or fiscal drag) phenomenon, i.e., the shift of taxpayers into higher tax brackets due to an increase of nominal incomes. The present paper highlights the relevance of these issues on the basis of recent empirical evidence and discusses current practices and possible solutions.

     

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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789268125311
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    Series: Array ; 079 (March 2024)
    Subjects: Tax; taxation; tax policy; immovable property; property value; cadastral value; property valuation; asset-rich cash-poor; liquidity; bracket creep; fiscal drag; indexation; inflation; housing; personal income tax; tax reform; tax system; financial risk; real property
    Scope: 1 Online-Ressource (circa 20 Seiten)
  3. Macroeconomic effects of the anticipation and implementation of tax changes in Germany
    evidence from a narrative account
    Published: December 2024
    Publisher:  IZA - Institute of Labor Economics, Bonn, Germany

    This paper quantifies the dynamic macroeconomic effects of tax changes in Germany, allowing for anticipation effects of preannounced tax reforms. Identification is achieved using a narrative approach, which provides information about the timing of... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 4
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    This paper quantifies the dynamic macroeconomic effects of tax changes in Germany, allowing for anticipation effects of preannounced tax reforms. Identification is achieved using a narrative approach, which provides information about the timing of tax reforms. An anticipated cut in taxes has a positive effect on output with a peak multiplier of 1.7, observed not until nine quarters after implementation. This positive effect is accompanied by significant negative anticipation effects on output, consumption, investment, hours worked, and wages. Our results suggest that policy makers should take anticipation effects into account when implementing fiscal policy measures.

     

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Discussion paper series / IZA ; no. 17499
    Subjects: fiscal policy; tax policy; anticipation effects
    Scope: 1 Online-Ressource (circa 55 Seiten), Illustrationen
  4. Finding the missing stone
    mobile money and the quality of tax policy and administration
    Published: January 2024
    Publisher:  The International Centre for Tax and Development at the Institute of Development Studies, Brighton, UK

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Nicht speichern
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781804701706
    Other identifier:
    Series: ICTD working paper ; 178
    Subjects: mobile money; tax policy; tax administration; entropy balancing; developing countries
    Scope: 1 Online-Ressource (circa 41 Seiten), Illustrationen