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  1. Average effective tax rates on capital, labour and consumption
    Author: Carey, David; Tchilinguirian, Harry
    Published: 2000
    Publisher:  OECD, Paris

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 804 (8.85)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QA 32368
    Series: OECD working papers ; Vol. 8, No. 85
    Economics Department working papers / Organisation for Economic Co-operation and Development ; 258
    Subjects: Steuerbelastung; Steuerreform; Steuertarif; Kapitalertragsteuer; Einkommensteuer; Verbrauchsteuer; OECD-Staaten
    Scope: 54 S, graph. Darst
    Notes:

    Zsfassung in franz. Sprache

    Literaturverz. S. 51 - 52
  2. Sozialhilfe, Lohnabstand und Leistungsanreize
    Author: Boss, Alfred
    Published: 1999
    Publisher:  Inst. für Weltwirtschaft, Kiel

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  3. Sozialhilfe, Lohnabstand und Leistungsanreize
    Author: Boss, Alfred
    Published: 2009
    Publisher:  ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft, Kiel

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  4. Die Einkommensteuertarife 1965, 1986 und 1990
    Wo liegen die Unterschiede?
    Author: Boss, Alfred; Ente, Werner
    Published: 2009
    Publisher:  ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft, Kiel

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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/547
    Series: Kiel Working Paper ; 311
    Subjects: Tarif; Einkommen; Steuertarif; Steuersatz; Einkommensteuertarif; :z Geschichte 1965-1990
    Other subjects: (stw)1965-1990; (stw)Einkommensteuertarif; (stw)Deutschland; Einkommensteuertarif (STW); Deutschland (STW); Arbeitspapier; Graue Literatur
    Scope: Online-Ressource
    Notes:

    In: Kiel: Institut für Weltwirtschaft (IfW), 1988.
  5. Corporate effective tax rates
    model description and results from 36 OECD and non-OECD countries
    Author: Hanappi, Tibor
    Published: 2018
    Publisher:  OECD Publishing, Paris

    Variations in the definition of the corporate tax base across countries can have significant impacts on tax liabilities associated with a given investment. An accurate assessment of the effects of corporate tax systems on investment thus needs to... more

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    Variations in the definition of the corporate tax base across countries can have significant impacts on tax liabilities associated with a given investment. An accurate assessment of the effects of corporate tax systems on investment thus needs to build on a consistent methodological framework covering not only statutory tax rates (STRs) but also many provisions affecting the base such as, e.g., fiscal depreciation. The new OECD model described in this paper provides such a framework; building on the theoretical model developed by Devereux and Griffith (1999, 2003) it presents forward-looking effective tax rates (ETRs) for 36 OECD and Selected Partner Economies taking into account a wide range of corporate tax provisions. Empirical results confirm that corporate tax bases vary considerably across countries and asset categories; since tax bases are typically narrower in countries with higher STRs, ETRs tend to be less dispersed across countries than STRs.

     
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    Volltext (lizenzpflichtig)
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: OECD taxation working papers ; no. 38
    Subjects: Unternehmensbesteuerung; Steuertarif; Abschreibung; Steuervergünstigung; OECD-Staaten; Taxation
    Scope: 1 Online-Ressource (circa 65 Seiten), Illustrationen
  6. Die Bedeutung der Nivellierungshebesätze im kommunalen Finanzausgleich
    dargestellt am Beispiel des Landes Rheinland-Pfalz im Vergleich zum Land Baden-Württemberg
    Author: Horbach, Christopher
    Published: 2017
    Publisher:  Hochschule für öffentliche Verwaltung Rheinland-Pfalz, Mayen

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    A 277801
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    Content information
    Source: Union catalogues
    Language: German
    Media type: Dissertation
    Format: Print
    Series: Mayener Thesen
    Subjects: Gemeindesteuer; Steuertarif; Kommunaler Finanzausgleich; Vergleich; Rheinland-Pfalz; Baden-Württemberg; Gemeindehaushalt; Hebesatz; Kommunaler Finanzausgleich
    Scope: IV, 42 Seiten, 14 ungezählte Seiten, Diagramme, 21 cm
    Notes:

    Bachelorarbeit, Hochschule für Öffentliche Verwaltung Rheinland-Pfalz, Mayen, 2017
  7. Estimating income responses to tax changes: a dynamic panel data approach
    Contributor: Holmlund, Bertil (Mitwirkender)
    Published: 2007
    Publisher:  IZA, Bonn

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    Source: Union catalogues
    Contributor: Holmlund, Bertil (Mitwirkender)
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    RVK Categories: QB 910
    DDC Categories: 330
    Series: Discussion paper series / IZA ; No. 3088
    Subjects: Steuerreform; Einkommensteuer; Einkommenselastizität; Steuertarif; Steuerprogression; Schätzung; :z Geschichte 1991-2002
    Other subjects: (stw)1991-2002; (stw)Steuerreform; (stw)Einkommensteuer; (stw)Einkommenselastizität der Nachfrage; (stw)Grenzsteuersatz; (stw)Steuerprogression; (stw)Schätzung; (stw)Schweden; Arbeitspapier; Graue Literatur
    Scope: Online-Ressource
  8. Public provision of private goods and nondistortionary marginal tax rates
    Author: Blomquist, Nils Sören; Christiansen, Vidar; Micheletto, Luca
    Published: 2008
    Publisher:  CESifo, Munich

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: CESifo working papers ; No. 2303 : Category 1, Public finance
    Subjects: Einkommensteuer; Steuertarif; Öffentliche Dienstleistung; Wohlfahrtseffekt; Optimale Besteuerung; Sachleistung; Sozialleistungen; Kinderbetreuung; Theorie
    Other subjects: (stw)Einkommensteuer; (stw)Grenzsteuersatz; (stw)Öffentliche Dienstleistung; (stw)Wohlfahrtsanalyse; (stw)Optimale Besteuerung; (stw)Sachtransfer; (stw)Kinderbetreuung; (stw)Theorie; (stw)Schweden; Arbeitspapier; Graue Literatur
    Scope: 25 S., 21 cm
    Notes:

    Literaturverz. S. 23 - 25. - Auch im Internet unter den Adressen SSRN.com/abstract=1135535, www.RePEc.org und www.CESifo-group.org/wp verfügbar
  9. Effektive Grenz- und Durchschnittsteuersätze in der Europäischen Union, Japan und den Vereinigten Staaten
    Author: Göpffarth, Dirk
    Published: 2001
    Publisher:  TU, Wirtschaftswiss. Dokumentation, Fachbereich 14, Berlin

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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    RVK Categories: QB 910 ; QR 420 ; QB 910 ; QR 420
    DDC Categories: 330; 380; 650; 670
    Series: Diskussionspapier / Wirtschaftswissenschaftliche Dokumentation, Technische Universität Berlin ; 2001,3
    Subjects: Steuerbelastung; Steuerinzidenz; Steuerüberwälzung; Steuertarif; Zonenrandförderung; Steuerwettbewerb; Kapitalkosten
    Other subjects: (stw)Steuerbelastung; (stw)Steuerinzidenz; (stw)Grenzsteuersatz; (stw)Steuerwettbewerb; (stw)Kapitalkosten; (stw)EU-Staaten; (stw)Japan; (stw)USA; (stw)Steuerbelastung; Arbeitspapier; Graue Literatur; Buch
    Scope: 22 Bl., graph. Darst., 30 cm
  10. Beggar-thy-neighbour verses [versus] global environmental concerns
    an investigation of alternative motives for environmental tax differentation
    Author: Böhringer, Christoph
    Published: 2009
    Publisher:  Inst. für Volkswirtschaftslehre, Univ., Oldenburg

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    Source: Union catalogues
    Language: English
    Media type: Book
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    RVK Categories: QB 910
    Series: Array ; 316
    Subjects: Ökosteuer; Steuertarif; Steuervergünstigung; Optimale Besteuerung; Terms of Trade; Umweltbelastung; Spillover-Effekt; Internationale Umweltpolitik; Theorie; OECD-Staaten
    Scope: 32 S.
    Notes:

    Auf dem Umschlag Schreibfehler "verses" statt "versus"
  11. Hebesatzpolitik und Beitragsplanung
    empirische Befunde zu den Steuern und Beiträgen auf lokaler Ebene
    Author: Beck, Kilian
    Published: [2019]; © 2019
    Publisher:  Würzburg University Press, Würzburg

    Die vorliegende Studie liefert in drei gleichrangigen Teilen empirische Befunde zu den Steuern und Beiträgen auf lokaler Ebene. In den ersten beiden Teilen wird die Realsteuerpolitik deutscher Kommunen quantitativ datenempirisch und qualitativ in... more

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    Die vorliegende Studie liefert in drei gleichrangigen Teilen empirische Befunde zu den Steuern und Beiträgen auf lokaler Ebene. In den ersten beiden Teilen wird die Realsteuerpolitik deutscher Kommunen quantitativ datenempirisch und qualitativ in Form einer Expertenbefragung untersucht. Hierbei wird insbesondere der Frage nachgegangen, welche Determinanten das gemeindliche Hebesatzniveau bei der Gewerbesteuer und den Grundsteuern A und B bestimmen. Der dritte Teil analysiert die Beitragseinnahmen der Industrie- und Handelskammern. Der IHK-Beitrag ist deren zentrale Einnahmeposition und knüpft ebenfalls an der gewerbesteuerlichen Bemessungsgrundlage an. Die Abhängigkeit von einer zum Teil volatilen Bemessungsgrundlage stellt die Kammern bei ihrer Budgetplanung vor große Herausforderungen. Zur Steigerung der Planungsgenauigkeit wurde ein Prognosemodell entwickelt, das einen präziseren Rückschluss auf künftige Beitragseinnahmen zulässt.

     
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    Source: Union catalogues
    Language: German
    Media type: Dissertation
    Format: Online
    ISBN: 9783958260856
    Other identifier:
    hdl: 10419/226622
    RVK Categories: QL 020
    Series: Studien zu Rechnungslegung, Steuerlehre und Controlling ; Band 1
    Subjects: Gemeindesteuer; Steuertarif; Gewerbesteuer; Grundsteuer; Steuereinnahmen; Handelskammer; Gebühr; Öffentliche Einnahmen; Schätzung; Deutschland
    Scope: 1 Online-Ressource (XXV, 298 Seiten), Diagramme
    Notes:

    Dissertation, Julius-Maximilians-Universität Würzburg, 2018
  12. A positive theory of tax reform
    Author: Ilzetzki, Ethan
    Published: [2015]
    Publisher:  CFM, Centre for Macroeconomics, London

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: This Draft: October 20, 2015
    Series: CFM discussion paper series ; CFM-DP 2015, 26 (October 2015)
    Subjects: Steuerreform; Besteuerungsverfahren; Steuertarif; Neue politische Ökonomie; Körperschaftsteuer; Theorie; OECD-Staaten
    Scope: 1 Online-Ressource (circa 55 Seiten), Illustrationen
  13. The distribution of average and marginal effective tax rates in European Union member states
    Published: Oct. 2002
    Publisher:  Univ. of Cambridge, Dep. of Applied Economics, Microsimulation Unit, Cambridge

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/68958
    Edition: [Elektronische Ressource]
    Series: EUROMOD working paper series ; 02,2
    Subjects: Steuertarif; Grenzsteuersatz; Simulation; EU-Staaten; Mikrosimulation
    Scope: Online-Ressource, 61 p., text, ill
  14. Optimal taxation of human capital and credit constraints
    Author: Jacobs, Bas
    Published: 2002

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 899 (2002.044)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Array ; 2002-044
    Subjects: Einkommensteuer; Steuertarif; Optimale Besteuerung; Bildungsinvestition; Bildungsfinanzierung; Liquiditätsbeschränkung; Theorie
    Scope: 35 S
    Notes:
  15. Incorporating insurance rate estimates and differential mortality into net marginal social security tax rates calculation
    Author: Armour, Brian S.; Pitts, M. Melinda
    Published: 2002

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 444 (2002.29)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Working paper series / Federal Reserve Bank of Atlanta ; 2002,29
    Subjects: Steuertarif; Steuerwirkung; Gesetzliche Rentenversicherung; Sterblichkeit; USA
    Scope: 25 S
    Notes:
  16. The marginal cost of public funds in OECD countries
    hours of work versus labor force participation
    Author: Kleven, Henrik Jacobsen; Kreiner, Claus Thustrup
    Published: 2003
    Publisher:  Univ., Center for Economic Studies [u.a.], Munich

    A central finding of the modern labor market literature is that labor supply responses tend to be concentrated along the extensive margin (labor force participation) rather than the intensive margin (hours of work). Yet, the literature on the... more

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    1 : Z 104.53:935
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    A central finding of the modern labor market literature is that labor supply responses tend to be concentrated along the extensive margin (labor force participation) rather than the intensive margin (hours of work). Yet, the literature on the marginal cost of public funds (MCF) focuses solely on the intensive margin. In this paper we demonstrate that it is important to incorporate extensive labor supply responses into the analysis. Firstly, MCF becomes a function of average taxes, rather than just marginal taxes. Secondly, participation decisions and thus MCF depend on the magnitude of transfers for those out of work. Our calculations for 23 OECD countries reveal that the MCF becomes substantially higher once the participation effect is accounted for. This is especially the case for continental European countries where average taxes are high and benefit systems are generous.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QB 910
    Series: Array ; 935
    Subjects: Steuertarif; Excess Burden; Arbeitsangebot; Laffer-Kurve; Steuerreform; Kosten-Nutzen-Analyse; Schätzung; OECD-Staaten
    Scope: 23 S, graph. Darst
    Notes:

    Literaturverz. S. 20 - 23
  17. Voting and nonlinear taxes in a stylized representative democracy
    Author: Bohn, Henning; Stuart, Charles
    Published: 2003
    Publisher:  Univ., Center for Economic Studies [u.a.], Munich

    We derive median-voter results and study the shape of redistributional taxes when voters elect a candidate who imposes taxes to maximize own utility. Under general conditions, a median-productivity candidate is a Condorcet winner. The imposed tax... more

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    Staats- und Universitätsbibliothek Bremen
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    bc 1391-1058
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    We derive median-voter results and study the shape of redistributional taxes when voters elect a candidate who imposes taxes to maximize own utility. Under general conditions, a median-productivity candidate is a Condorcet winner. The imposed tax function is nonlinear, may place high marginal rates on very low incomes, and may have an interval of negative marginalrates below the income of the winning candidate. Marginal rates are positive throughout, however, if non-redistributional spending or altruism toward the poor are great enough.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Array ; 1058
    Subjects: Medianwähler-Modell; Steuertarif; Demokratie; Theorie
    Scope: 47 S, graph. Darst
    Notes:

    Literaturverz. S. 28 - 29
  18. Taxation, reranking and equivalence scales
    Published: 2003
    Publisher:  National Inst. of Economic and Social Research, London

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 1350 (227)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: [Elektronische Ressource]
    Series: Discussion paper / National Institute of Economic and Social Research ; 227
    Subjects: Steuertarif; Steuerinzidenz; Umverteilung; Äquivalenzprinzip; Schätzung; Australien; Großbritannien
    Scope: Online-Ressource, 28 p. = 365 KB, text, ill
  19. Did dividends increase immediately after the 2003 reduction in tax rates?
    Author: Blouin, Jennifer L.; Raedy, Jana Smith; Shackelford, Douglas A.
    Published: 2004
    Publisher:  National Bureau of Economic Research, Cambridge, Mass.

    "The Jobs and Growth Tax Relief Reconciliation Act of 2003 reduces the maximum statutory personal tax rate on dividends from 38.1 percent to 15 percent. This study analyzes dividend declarations in the quarter following passage. Aggregate dividends... more

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    "The Jobs and Growth Tax Relief Reconciliation Act of 2003 reduces the maximum statutory personal tax rate on dividends from 38.1 percent to 15 percent. This study analyzes dividend declarations in the quarter following passage. Aggregate dividends rose by 9 percent when boards of directors first met following enactment. Consistent with the dividend changes being tax-motivated, they are increasing in the percentage of the firm held by individuals. Dividend changes also increased with insider ownership, consistent with managers acting in their own interests. However, these results are limited primarily to firms that made large, special dividends. We find little evidence of an increase in regular, quarterly dividend payments"--National Bureau of Economic Research web site

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: NBER working paper series ; 10301
    Subjects: Dividende; Steuertarif; Kapitalertragsteuer; USA; Dividends
    Scope: 33 S
    Notes:

    Literaturverz. S.26 - 28

    Internetausg.: papers.nber.org/papers/w10301.pdf - lizenzpflichtig
  20. Liquidity, default, taxes and yields on municipal bonds
    Author: Wang, Junbo; Wu, Chunchi; Zhang, Frank X.
    Published: 2005
    Publisher:  Div. of Research & Statistics and Monetary Affairs, Federal Reserve Board, Washington, DC

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 966 (2005.35)
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    Language: English
    Media type: Book
    Format: Print
    Series: Finance and economics discussion series ; 2005-35
    Subjects: Kommunalobligation; Kapitaleinkommen; Insolvenz; Liquidität; Steuertarif; Schätzung; USA
    Scope: 51 S, graph. Darst
    Notes:
  21. Tax rates and corruption
    labour-market and fiscal effects ; empirical cross-country comparisons on OECD and transition countries
    Author: Lackó, Mária
    Published: 2004
    Publisher:  WIIW, Wien

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1402 (309)
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    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QG 470
    Series: wiiw research reports / Wiener Institut für Internationale Wirtschaftsvergleiche ; 309
    Subjects: Korruption; Steuertarif; Arbeitsmarkt; Schattenwirtschaft; Osteuropa; OECD-Staaten
    Scope: IV, 80 S, graph. Darst
  22. Instant efficient pollution abatement under non-linear taxation and asymmetric information
    the differential tax revisited
    Author: Mensink, Paul
    Published: 2004

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 723 (2004.124)
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    Media type: Book
    Format: Print
    Series: Array ; 2004,124
    Subjects: Umweltschutz; Ökosteuer; Koalition; Steuertarif; Asymmetrische Information; Theorie
    Scope: 18 S
    Notes:
  23. Three essays in economic theory
    Author: Dumais, Guy
    Published: 2002
    Publisher:  UMI, Ann Arbor, Mich.

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    B 326234
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    Source: Union catalogues
    Language: English
    Media type: Dissertation
    Format: Print
    Subjects: Wahlverhalten; Neue politische Ökonomie; Steuerpolitik; Steuerprogression; Steuertarif; Theorie; Produktionsstandort; Regionales Cluster; Agglomerationseffekt; Schätzung; USA; Räumliche Verteilung; Kommunale Dienstleistung; Kommunale Infrastruktur; Räumliche Verteilung; Theorie; Regionales Cluster
    Scope: VIII, 144 S
    Notes:

    Kopie, erschienen im Verl. UMI, Ann Arbor, Mich

    Enth. 3 Beitr

    Zugl.: Cambridge, Mass., Harvard Univ., Dep. of Economics, Diss., 2002
  24. Längerfristige Entwicklung der Steuern und Abgaben in Österreich
    Studie des Österreichischen Instituts für Wirtschaftsforschung im Auftrag der Wirtschaftskammer Österreich
    Author: Lehner, Gerhard
    Published: 2002
    Publisher:  WIFO, Wien

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    C 234757
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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    Subjects: Steuereinnahmen; Steuerschätzung; Steuertarif; Steuerpolitik; Steuerbelastung; Öffentlicher Haushalt; Öffentliche Einnahmen; Österreich; Taxation
    Scope: 46 Bl, graph. Darst
  25. Zur Reform der Unternehmensbesteuerung
    geplante Tarifspreizung verfassungskonform?
    Published: 1999
    Publisher:  Karl-Bräuer-Inst. des Bundes der Steuerzahler, Wiesbaden

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    C 216157
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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    Series: Array ; 36
    Subjects: Unternehmensbesteuerung; Steuertarif; Steuerreform; Verfassung; Staatsrecht; Deutschland
    Scope: 70 S