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  1. Industrial structure in urban accounting
    Erschienen: 2016
    Verlag:  RIETI, [Tokyo, Japan]

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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: RIETI discussion paper series ; 16-E, 105
    Umfang: 1 Online-Ressource (circa 25 Seiten), Illustrationen
  2. Property tax competition
    Erschienen: [2022]
    Verlag:  Universität Potsdam, Potsdam

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    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
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    Schriftenreihe: CEPA discussion papers ; no. 52 (October 2022)
    Schlagworte: efficiency; property taxes; tax competition
    Umfang: 1 Online-Ressource (71 Seiten, 11002 KB), Illustrationen
    Bemerkung(en):

    We develop a model of property taxation and characterize equilibria under three alternative taxa-tion regimes often used in the public finance literature: decentralized taxation, centralized taxation, and “rent seeking” regimes. We show that decentralized taxation results in inefficiently high tax rates, whereas centralized taxation yields a common optimal tax rate, and tax rates in the rent-seeking regime can be either inefficiently high or low. We quantify the effects of switching from the observed tax system to the three regimes for Japan and Germany. The decentralized or rent-seeking regime best describes the Japanese tax system, whereas the centralized regime does so for Germany. We also quantify the welfare effects of regime changes

  3. Property tax competition
    a quantitative assessment
    Erschienen: October 2022
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    We develop a model of property taxation and characterize equilibria under three alternative taxation regimes often used in the public finance literature: decentralized taxation, centralized taxation, and "rent seeking" regimes. We show that... mehr

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    We develop a model of property taxation and characterize equilibria under three alternative taxation regimes often used in the public finance literature: decentralized taxation, centralized taxation, and "rent seeking" regimes. We show that decentralized taxation results in inefficiently high tax rates, whereas centralized taxation yields a common optimal tax rate, and tax rates in the rent-seeking regime can be either inefficiently high or low. We quantify the effects of switching from the observed tax system to the three regimes for Japan and Germany. The decentralized or rent-seeking regime best describes the Japanese tax system, whereas the centralized regime does so for Germany. We also quantify the welfare effects of regime changes.

     

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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/267235
    Schriftenreihe: CESifo working paper ; no. 10002 (2022)
    Schlagworte: property taxes; tax competition; efficiency
    Umfang: 1 Online-Ressource (circa 74 Seiten), Illustrationen
  4. Property tax competition
    a quantitative assessment
    Erschienen: Sptember 2022
    Verlag:  [CIRJE, Faculty of Economics, University of Tokyo], [Tokyo]

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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Array ; CIRJE-F-1199
    Schlagworte: property taxes; tax competition; efficiency
    Umfang: 1 Online-Ressource (circa 72 Seiten), Illustrationen
  5. Property tax competition
    Erschienen: [2022]
    Verlag:  Universität Potsdam, Potsdam

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    Universität Potsdam, Universitätsbibliothek
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    Export in Literaturverwaltung   RIS-Format
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: CEPA discussion papers ; no. 52 (October 2022)
    Schlagworte: efficiency; property taxes; tax competition
    Umfang: 1 Online-Ressource (71 Seiten, 11002 KB), Illustrationen
    Bemerkung(en):

    We develop a model of property taxation and characterize equilibria under three alternative taxa-tion regimes often used in the public finance literature: decentralized taxation, centralized taxation, and “rent seeking” regimes. We show that decentralized taxation results in inefficiently high tax rates, whereas centralized taxation yields a common optimal tax rate, and tax rates in the rent-seeking regime can be either inefficiently high or low. We quantify the effects of switching from the observed tax system to the three regimes for Japan and Germany. The decentralized or rent-seeking regime best describes the Japanese tax system, whereas the centralized regime does so for Germany. We also quantify the welfare effects of regime changes

  6. Capital mobility - a resource curse or blessing?
    how, when, and for whom?
    Erschienen: 2012
    Verlag:  Research Inst. of Economy, Trade and Industry, Tokyo

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Hinweise zum Inhalt
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: RIETI discussion paper series ; 12,063
    Schlagworte: Finanzmarktregulierung; Kapitalertragsteuer; Kapitalmobilität; Produktivität; Wohlfahrtsanalyse; Natürliche Ressourcen; Zwei-Länder-Modell; Theorie
    Umfang: Online-Ressource (35 S., 2.3 MB)