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  1. 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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    Source: Union catalogues
    Language: English
    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-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
  2. 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
  3. 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

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    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
  4. 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
    Other identifier:
    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
  5. 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
    Other identifier:
    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
  6. 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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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 554
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    Source: Union catalogues
    Language: English
    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
  7. 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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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Location:
    UB Weimar
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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
    Other identifier:
    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
    Notes:

    Erscheint auch als Druck-Ausgabe

    Dissertation, München, Ludwig-Maximilians-Universität, 2022
  8. 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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    DS 63
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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
    Format: Online
    Other identifier:
    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