The political economy of tax reforms: an empirical analysis of new German data
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Baden-Baden
Nomos-Verl.-Ges.
2009
|
| Ausgabe: | 1. Aufl. |
| Schriftenreihe: | Neue Studien zur politischen Ökonomie
5 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Zsfassung in dt. Sprache |
| Beschreibung: | 185 S. graph. Darst. |
| ISBN: | 9783832941314 |
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Datensatz im Suchindex
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|---|---|
| adam_text | 2.2.1 CORPORATE PROFIT TAX - CURRENT REGULATION (2007) 65 TABLE OF
CONTENT I INTRODUCTION 17 II STRUCTURE AND DEVELOPMENT OF THEGERMAN TAX
SYSTEM 19 1 THE GERMAN TAX SYSTEM * OVERVIEW 19 2 HISTORICAL ROOTS OF
THE GERMAN TAX SYSTEM 21 3 THE DEVELOPMENT OF THE GERMAN TAX SYSTEM
SINCE 1950 22 3.1 DEVELOPMENT OF THE REVENUE STRUCTURE 23 3.2
DEVELOPMENT OFTHE GERMAN TAX SYSTEM IN INTERNATIONAL PERSPECTIVE 24 3.3
IMPORTANT TRENDS IN THE DEVELOPMENT OFTHE GERMAN TAX SYSTEM 29 4 THE
RELATIONSHIP OF SOCIAL SECURITY CONTRIBUTIONS AND TAXATION 32 5 SUMMARY
35 III A NEW DATA-SET OF TAX REFORMS IN GERMANY 36 1
EMPIRICALAPPROACHESTOTHEANALYSISOFTAXPOLICY 36 2 A NEW DATA-SET ON TAX
REFORMS IN GERMANY 38 3 RELIABILITY OFTHE DATA 40 4 SUMMARY 47 IV TAX
REFORMS IN GERMANY 1964-2004 48 1 NEW INSIGHTS ON TAX REFORMS IN GERMANY
FROM 1964 TO 2004 48 1.1 THE ROLE OF REUNIFICATION AND TEMPORARY
MEASURES 50 1.2 NEW REGULATIONS BY FISCAL EFFECTS 50 1.3 TIMINGOF
REFORMS 51 1.4 INCREASES, REDUCTIONS AND REFORM INTENSITY IN THE MAIN
TAXES 52 1.5 SUMMARY OF FINDINGS 55 2 REFORM PATTEMS IN THE MOST
IMPORTANT TAXES 56 2.1 WAGE AND INCOME TAX 57 2.1.1 CURRENT REGULATION
(2007) 57 2.1.2 TAX REFORMS 59 2.1.3 THE PATTERN OF TAX REFORMS IN THE
WAGE AND INCOME TAX 61 2.1.4 LINKING FISCAL EFFECTS OF REFORMS AND
REVENUE DEVELOPMENTS 63 2.2 BUSINESS TAXES - CORPORATE PROFIT AND LOCAL
TRADE TAX 65 BIBLIOGRAFISCHE INFORMATIONEN HTTP://D-NB.INFO/992704804
DIGITALISIERT DURCH 2.2.2 CORPORATE PROFIT TAX - REFORMS 66 2.2.3 LOCAL
TRADE TAX - CURRENT REGULATION (2007) 68 2.2.4 LOCAL TRADE TAX - REFORMS
68 2.2.5 REFORMS BASED ON THE NEW DATA-SET 69 2.2.6 LINKING FISCAL
EFFECTS OF REFORMS AND REVENUE DEVELOPMENTS 70 2.3 VALUE-ADDEDTAX 72
2.3.1 VALUE-ADDED TAX - CURRENT REGULATION (2007) 72 2.3.2 VALUE-ADDED
TAX - HISTORY AND REFORMS 73 2.3.3 FISCAL EFFECTS OF REFORMS AND REVENUE
DEVELOPMENTS 74 2.4 MAIN EXCISES: MINERAL OIL AND TOBACCO TAXES 75 2.4.1
CURRENT REGULATION (2007) 75 2.4.2 MINERAL OIL AND TOBACCO TAXES -
RATES, REFORMS AND REVENUE DEVELOPMENT 75 2.5 PROPERTY TAXES 79 2.5.1
PROPERTY TAXES: CURRENT REGULATION (2007) 79 2.5.1.1 THE LOCAL REAL
ESTATE TAX - CURRENT REGULATION 79 2.5.1.2 THE REAL ESTATE TRANSFER TAX
- CURRENT REGULATION 79 2.5.1.3 THE INHERITANCE AND GIFT TAX - CURRENT
REGULATION 80 2.5.2 PROPERTY TAXES: REFORMS 80 2.5.2.1 REFORMS OF
STANDARD VALUES 80 2.5.2.2 THE REAL ESTATE TAX 80 2.5.2.3 THE REAL
ESTATE ACQUISITION TAX 81 2.5.2.4 THE INHERITANCE AND GIFT TAX 81
2.5.2.5 THE NET WEALTH TAX 81 2.5.3 FISCAL EFFECTS OF REFORMS AND
REVENUE DEVELOPMENTS 82 2.6 SUMMARY 84 EXCURSUS: MACROECONOMIC
DEVELOPMENT IN GERMANY 1950-2005 85 THE POLITICAL ECONOMY OF TAX POLICY
- EVIDENCE BASED ON GERMAN TAX REFORM DATA 89 THE ROLE OF INTERNATIONAL
TAX COMPETITION FOR TAX REFORMS 91 1.1 CAPITAL MOBILITY, INTERNATIONAL
TAX COMPETITION AND TAX POLICY 91 1. 2.1.2.2 HYPOTHESES 100 2.1.3
EMPIRICAL TESTING OF THE FINANCING AND THE STABILIZATION HYPOTHESES 101
2.1.3.1 REVENUES, EXPENDITURE AND DEFICITS 101 2.1.3.2 TESTS BASED ON
ANNUAL DATA 102 2.1.3.3 TESTS BASED ON LEGISLATIVE PERIODS 104 2.2 TAX
REFORMS AS A REACTION TO COLD PROGRESSION 106 2.2.1 GENERAL APPROACH AND
HYPOTHESES 106 2.2.2 EMPIRICAL TESTS OF TAX REFORMS AS REACTION TO COLD
PROGRESSION 107 2.3 TAX SMOOTHING 109 2.4 SUMMARY OFFINDINGS 109
POLIT-ECONOMIC THEORIES 110 3.1 LEGISLATIVE COMPETENCIES IN TAX POLICY
AND POLITICAL DEVELOPMENT 110 3.1.1 THE FINANCIAL CONSTITUTION -
LEGISLATIVE COMPETENCIES IN TAX POLICY 110 3.1.1.1 HISTORICAL
DEVELOPMENT OF THE GERMAN FINANCIAL CONSTITUTION BEFORE 1950 110 3.1.1.2
DEVELOPMENT OFTHE FINANCIAL CONSTITUTION SINCE 1950 112 3.1.1.2.1 TAX
REVENUE ASSIGNMENT 112 3.1.1.2.2 LEGISLATIVE COMPETENCIES IN TAX POLICY
114 3.1.1.2.3 THE CURRENT TAX POLICY PROCESS 116 3.1.1.2.4 IMPLICATIONS
FOR OUR STUDY OFTHE POLITICAL ECONOMY OF TAXATION 118 3.1.2 POLITICAL
DEVELOPMENT 119 3.1.3 THE ROLE OF THE CONSTITUTIONAL COURT 121 3.1.4 THE
ROLE OFTHE EU 122 3.1.5 SUMMARY 123 3.2 POLIT-ECONOMIC APPROACHES TO TAX
POLICY - OVERVIEW 124 3.3 STATUS QUO BIAS AND INERTIA IN TAX POLICY 126
3.3.1 GENERAL APPROACH AND RELATED LITERATURE 126 3.3.2 HYPOTHESES 127
3.3.3 EMPIRICAL ANALYSIS 128 3.4 FISCAL ILLUSION BY TIMING OF TAX
REFORMS 129 3.4. 3.6.3 EMPIRICAL ANALYSIS 140 3.6.4 SUMMARY OF RESULTS
143 3.7 THE ROLE OF DIVIDED GOVERNMENT: PARTISAN GOVERNMENTS IN A
BICAMERAL LEGISLATURE 144 3.7.1 GENERAL APPROACH AND RELATED LITERATURE
144 3.7.2 HYPOTHESES 145 3.7.3 EMPIRICAL ANALYSIS 145 3.7.4 SUMMARY OF
RESULTS 150 3.8 COMBINED TESTING OFDIFFERENT APPROACHES 151 3.9 SUMMARY
153 ECONOMIC VOTING: THE INFLUENCE OF TAX POLICY ON ELECTIONS 154 4.1
ECONOMIC VOTING AND TAX POLICY - GENERAL APPROACH AND RELATED LITERATURE
154 4.1.1 ECONOMIC VOTING AND TAX POLICY 155 4.1.2 ECONOMIC VOTING AND
TAX REFORMS - HYPOTHESES 156 4.2 THE INFLUENCE OF TAX REFORMS ON
ELECTIONS-EMPIRICAL ANALYSIS 156 4.2.1 THE INDEPENDENT VARIABLE -
CHANGES IN THE VOTE 157 4.2.2 EMPIRICAL ANALYSIS OFTHE INFLUENCE OF TAX
POLICY ON VOTING 159 4.3 SUMMARY 165 VI SUMMARY AND CONCLUSION 166 VII
BIBLIOGRAPHY 169 10
|
| any_adam_object | 1 |
| author | Koester, Gerrit B. |
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| author_sort | Koester, Gerrit B. |
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| dewey-hundreds | 300 - Social sciences |
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| dewey-tens | 330 - Economics |
| discipline | Politologie Wirtschaftswissenschaften |
| edition | 1. Aufl. |
| era | Geschichte 1950-2004 gnd |
| era_facet | Geschichte 1950-2004 |
| format | Thesis Book |
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| spelling | Koester, Gerrit B. Verfasser aut The political economy of tax reforms an empirical analysis of new German data Gerrit B. Koester 1. Aufl. Baden-Baden Nomos-Verl.-Ges. 2009 185 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Neue Studien zur politischen Ökonomie 5 Zsfassung in dt. Sprache Zugl.: Berlin, Humboldt-Univ., Diss., 2007 Geschichte 1950-2004 gnd rswk-swf Steuerreform (DE-588)4057455-6 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Deutschland (DE-588)4011882-4 g Steuerreform (DE-588)4057455-6 s Steuerpolitik (DE-588)4057447-7 s Geschichte 1950-2004 z DE-604 Neue Studien zur politischen Ökonomie 5 (DE-604)BV035421058 5 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017318662&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Koester, Gerrit B. The political economy of tax reforms an empirical analysis of new German data Neue Studien zur politischen Ökonomie Steuerreform (DE-588)4057455-6 gnd Steuerpolitik (DE-588)4057447-7 gnd |
| subject_GND | (DE-588)4057455-6 (DE-588)4057447-7 (DE-588)4011882-4 (DE-588)4113937-9 |
| title | The political economy of tax reforms an empirical analysis of new German data |
| title_auth | The political economy of tax reforms an empirical analysis of new German data |
| title_exact_search | The political economy of tax reforms an empirical analysis of new German data |
| title_full | The political economy of tax reforms an empirical analysis of new German data Gerrit B. Koester |
| title_fullStr | The political economy of tax reforms an empirical analysis of new German data Gerrit B. Koester |
| title_full_unstemmed | The political economy of tax reforms an empirical analysis of new German data Gerrit B. Koester |
| title_short | The political economy of tax reforms |
| title_sort | the political economy of tax reforms an empirical analysis of new german data |
| title_sub | an empirical analysis of new German data |
| topic | Steuerreform (DE-588)4057455-6 gnd Steuerpolitik (DE-588)4057447-7 gnd |
| topic_facet | Steuerreform Steuerpolitik Deutschland Hochschulschrift |
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