Local business taxes in Britain and Germany:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | German English |
| Veröffentlicht: |
Baden-Baden
Nomos-Verl.-Ges.
1988
|
| Ausgabe: | 1. Aufl. |
| Schriftenreihe: | Schriften zur öffentlichen Verwaltung und öffentlichen Wirtschaft
113. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 344 S. |
| ISBN: | 3789015369 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804120828929900544 |
|---|---|
| adam_text | Robert J Bennett
Giinter Krebs (Eds )
Local Business Taxes in
Britain and Germany
Nomos Verlagsgesellschaft
Baden-Baden
Stadt- u Unrv -flibt
Frankfurt/Main
Contents
Preface and Acknowledgements 1
List of Figures 9
Chapter 1
Local Business Taxes 11
A The Problem 11
B Conceptual Preliminaries 12
I Impacts 13
II Tax structure 14
III Defining the business 14
C Summary and conclusions 16
Chapter 2
Theory and Practice 17
A Introduction 17
B Impacts on business 17
I Incidence and the assumption of a benefit principle 19
II Other cost differences are more important than local taxes 20
III National tax deductibility 21
IV Analyses at wrong scale 21
V Intercorrelation with other factors 22
C Impacts on local government 26
I Tax assignment 26
II Tax base attribution 28
III Tax deductibility 28
IV Spatial differentiation of federal central government taxes 29
V The balance of business and non-business taxes 29
D Tax assignment: interrelationships of business and local governments 31
E Summary and conclusion 35
Chapter 3
The Local Business Tax Systems of Britain
and Germany 37
A The two systems 37
B Local government structure in Britain and Germany 39
C Local business taxes in Britain (the non-domestic rates) 44
I Determination of taxable entity 44
II Valuation: measures of rate liability 44
III Valuation lists 46
IV Tone of the list 48
V Rating of plant and machinery 48
VI Rating of land 51
VII Enterprise Zones (EZs) 51
Vm Setting tax rates: levying authority 53
D Local business taxes in Germany 54
I Property taxes (Grundsteuem) 55 -
II The business tax (Gewerbesteuer) 58
III Local profits tax (Gewerbeertragsteuer) 61
IV Local assets tax (Gewerbekapitalsteuer) 64
V Local payroll tax (Lohnsummensteuer) 65
E Summary and conclusion 67
Chapter 4
Local Government Tax Rates 71
A Introduction 71
B Development of the local government financial systems 71
C Accounting methodology 81
D The accounting model for Britain 82
E Estimates of the British local accounting model 88
I Development of need to spend 89
II Development of tax base 93
III Development of the Rate Support Grant (RSG) 98
IV Development of expenditure 99
V Development of other income 99
VI Characteristics of urban structure 100
VII Budget development in relation to need 102
vm The effect of new left local politics 103
IX Enterprise Zones 106
F The accounting model for Germany 107
G Estimates from the German local accounting model 113
I Development of the profits and assets tax base 114
II Development of the payroll tax base 117
III Local share of the federal income tax 118
IV Federal share of local business tax (Gewerbesteuerumlage) 119
V Property taxes 121
VI Current grants and investment grants 121
VD Fees 122
VIII Other revenues 123
IX Total revenues and actual tax rates 123
X Expenditures 12S
XI Urban structure 128
H The impact of federal legislation on German local tax yields 132
I Summary and conclusion 134
Chapter 5
Impact on Business:
Formal Incidence and the User Costs of Capital 139
A Introduction 139
B Business taxes in relation to costs 139
C Business taxes and disposition of income 146
D Impact on TJser Costs of Capital : Methodology 152
I Investment rates of return 152
II The effect of local tax systems 156
III Effective tax rates 160
IV Micro-economic and macro-economic 161
E Impact on User Costs of Capital : Britain 163
I The central tax system 163
II Non-domestic rates 164
III Fiscal wedge and effective tax rates 170
F Impact on User Costs of Capital : Germany 179
I The federal tax system 179
II The local tax system 180
III Fiscal wedge and effective tax rates 183
G Impact on User Costs of Capital : Britain and Germany compared 188
H Summary and conclusion 192
Chapter 6
Impact on Business: Final Fiscal Incidence 195
A Introduction 195
B Estimating fiscal incidence 197
C The theory of short-term tax incidence 199
I Corporation tax 199
II Property tax 203
III Capital assets tax 209
IV Payroll tax 211
D Benefit offsets 212
E Incidence model 214
F Tax incidence model: Britain 216
I Definition of variables 217
II Definition of tax rates 218
III Normalisation 220
IV Interpretation of shifting coefficients - 221
V Model specification 224
VI Empirical estimates 226
VII Implications 231
G Tax incidence model: Germany 236
I Definition of variables 237
II Rents 238
III Normalisation and shifting measure 239
IV Empirical estimation 240 -
V Implications 242
H Summary and conclusions
Chapter 7
A Way Forward on Policy 247
A Introduction 247
B Criteria for appropriate local taxation of business 247
I Criteria from a local government perspective 248
II Criteria form a national government perspective 252
III Evaluation of the present local business tax systems 255
C Policy proposals in Britain 256
I The 1986 Green Paper 256
II Critique 259
III Counterproposals 260
D Policy Proposals in Germany 264
I The range of options 264
II Assessment 271
E Conclusion 274
Chapter 8
Local Business Taxes: A New Role 275
A Introduction 275
B Britain 276
C Germany 280
Appendix 1 - Data Sources Britain 285
Appendix 2 - Effective tax rates on capital in Scotland 289
Appendix 3 - Classification of local authorities in Britain 293
Appendix 4 - Data Sources Germany 297
German Summary : Kurzfassung 299
References 309
Index of Subjects 329
Index of Names 333
|
| any_adam_object | 1 |
| author | Bennett, Robert J. Krebs, Günter |
| author_facet | Bennett, Robert J. Krebs, Günter |
| author_role | aut aut |
| author_sort | Bennett, Robert J. |
| author_variant | r j b rj rjb g k gk |
| building | Verbundindex |
| bvnumber | BV006558787 |
| callnumber-first | H - Social Science |
| callnumber-label | HJ9425 |
| callnumber-raw | HJ9425 |
| callnumber-search | HJ9425 |
| callnumber-sort | HJ 49425 |
| callnumber-subject | HJ - Public Finance |
| classification_rvk | QL 620 |
| ctrlnum | (OCoLC)18940719 (DE-599)BVBBV006558787 |
| dewey-full | 336.2 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.2 |
| dewey-search | 336.2 |
| dewey-sort | 3336.2 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| edition | 1. Aufl. |
| format | Book |
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| genre | 1\p (DE-588)4143413-4 Aufsatzsammlung gnd-content |
| genre_facet | Aufsatzsammlung |
| geographic | Großbritannien Großbritannien (DE-588)4022153-2 gnd Deutschland Bundesrepublik (DE-588)4011889-7 gnd |
| geographic_facet | Großbritannien Deutschland Bundesrepublik |
| id | DE-604.BV006558787 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T16:48:18Z |
| institution | BVB |
| isbn | 3789015369 |
| language | German English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-004182696 |
| oclc_num | 18940719 |
| open_access_boolean | |
| owner | DE-739 |
| owner_facet | DE-739 |
| physical | 344 S. |
| publishDate | 1988 |
| publishDateSearch | 1988 |
| publishDateSort | 1988 |
| publisher | Nomos-Verl.-Ges. |
| record_format | marc |
| series | Schriften zur öffentlichen Verwaltung und öffentlichen Wirtschaft |
| series2 | Schriften zur öffentlichen Verwaltung und öffentlichen Wirtschaft |
| spelling | Bennett, Robert J. Verfasser aut Local business taxes in Britain and Germany Robert J. Bennett ; Günter Krebs (eds.) 1. Aufl. Baden-Baden Nomos-Verl.-Ges. 1988 344 S. txt rdacontent n rdamedia nc rdacarrier Schriften zur öffentlichen Verwaltung und öffentlichen Wirtschaft 113. Steuer Unternehmen Business enterprises Taxation Germany (West) Local taxation Germany (West) Local taxation Great Britain Steuersystem (DE-588)4183215-2 gnd rswk-swf Steuerinzidenz (DE-588)4057483-0 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Gemeindesteuer (DE-588)4156517-4 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Rechtsvergleich (DE-588)4115712-6 gnd rswk-swf Gewerbesteuer (DE-588)4020866-7 gnd rswk-swf Großbritannien Großbritannien (DE-588)4022153-2 gnd rswk-swf Deutschland Bundesrepublik (DE-588)4011889-7 gnd rswk-swf 1\p (DE-588)4143413-4 Aufsatzsammlung gnd-content Großbritannien (DE-588)4022153-2 g Gewerbesteuer (DE-588)4020866-7 s Deutschland Bundesrepublik (DE-588)4011889-7 g DE-604 Gemeindesteuer (DE-588)4156517-4 s Unternehmen (DE-588)4061963-1 s 2\p DE-604 Rechtsvergleich (DE-588)4115712-6 s 3\p DE-604 Steuersystem (DE-588)4183215-2 s 4\p DE-604 Internationaler Vergleich (DE-588)4120509-1 s 5\p DE-604 Steuerpolitik (DE-588)4057447-7 s 6\p DE-604 Steuerinzidenz (DE-588)4057483-0 s 7\p DE-604 Krebs, Günter Verfasser aut Schriften zur öffentlichen Verwaltung und öffentlichen Wirtschaft 113. (DE-604)BV043485741 113 HEBIS Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=004182696&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 3\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 4\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 5\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 6\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 7\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Bennett, Robert J. Krebs, Günter Local business taxes in Britain and Germany Schriften zur öffentlichen Verwaltung und öffentlichen Wirtschaft Steuer Unternehmen Business enterprises Taxation Germany (West) Local taxation Germany (West) Local taxation Great Britain Steuersystem (DE-588)4183215-2 gnd Steuerinzidenz (DE-588)4057483-0 gnd Steuerpolitik (DE-588)4057447-7 gnd Gemeindesteuer (DE-588)4156517-4 gnd Unternehmen (DE-588)4061963-1 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Rechtsvergleich (DE-588)4115712-6 gnd Gewerbesteuer (DE-588)4020866-7 gnd |
| subject_GND | (DE-588)4183215-2 (DE-588)4057483-0 (DE-588)4057447-7 (DE-588)4156517-4 (DE-588)4061963-1 (DE-588)4120509-1 (DE-588)4115712-6 (DE-588)4020866-7 (DE-588)4022153-2 (DE-588)4011889-7 (DE-588)4143413-4 |
| title | Local business taxes in Britain and Germany |
| title_auth | Local business taxes in Britain and Germany |
| title_exact_search | Local business taxes in Britain and Germany |
| title_full | Local business taxes in Britain and Germany Robert J. Bennett ; Günter Krebs (eds.) |
| title_fullStr | Local business taxes in Britain and Germany Robert J. Bennett ; Günter Krebs (eds.) |
| title_full_unstemmed | Local business taxes in Britain and Germany Robert J. Bennett ; Günter Krebs (eds.) |
| title_short | Local business taxes in Britain and Germany |
| title_sort | local business taxes in britain and germany |
| topic | Steuer Unternehmen Business enterprises Taxation Germany (West) Local taxation Germany (West) Local taxation Great Britain Steuersystem (DE-588)4183215-2 gnd Steuerinzidenz (DE-588)4057483-0 gnd Steuerpolitik (DE-588)4057447-7 gnd Gemeindesteuer (DE-588)4156517-4 gnd Unternehmen (DE-588)4061963-1 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Rechtsvergleich (DE-588)4115712-6 gnd Gewerbesteuer (DE-588)4020866-7 gnd |
| topic_facet | Steuer Unternehmen Business enterprises Taxation Germany (West) Local taxation Germany (West) Local taxation Great Britain Steuersystem Steuerinzidenz Steuerpolitik Gemeindesteuer Internationaler Vergleich Rechtsvergleich Gewerbesteuer Großbritannien Deutschland Bundesrepublik Aufsatzsammlung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=004182696&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV043485741 |
| work_keys_str_mv | AT bennettrobertj localbusinesstaxesinbritainandgermany AT krebsgunter localbusinesstaxesinbritainandgermany |