Essays on local taxation and tax competition:
Gespeichert in:
1. Verfasser: | |
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Format: | Abschlussarbeit Buch |
Sprache: | English |
Veröffentlicht: |
2016
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Schlagworte: | |
Online-Zugang: | Inhaltsverzeichnis |
Beschreibung: | vii, 174 Seiten Diagramme, Karten |
Internformat
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Datensatz im Suchindex
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adam_text | Titel: Essays on local taxation and tax competition
Autor: Schwerin, Axel von
Jahr: 2016
Contents
1 Introduction 1
2 Yardstick Competition and Partial Coordination 8
2.1 Introduction................................9
2.2 Theoretical Explanations of Tax-Rate Bunching.................13
2.3 Empirical Implications.............................19
2.4 Data and Descriptive Statistics..........................27
2.5 Significance and Persistence of Tax-Rate Bunching.............29
2.6 Determinants of Tax-Rate Bunching.......................33
2.7 Conclusion ....................................42
2.8 Appendix.....................................46
3 Integration and Interdependence of Tax Policy 60
3.1 Introduction....................................................................61
3.2 Literature.......................................................................64
3.3 Institutional Background and Geography..........................................69
3.4 Empirical Strategy and Data.....................................................81
3.5 Results.........................................................................88
3.6 Conclusion ....................................100
3.7 Appendix.....................................103
4 Effective Tax Burden and Local Tax Effort 114
4.1 Introduction....................................115
4.2 The 2008 Federal Reform of Business Taxation................117
4.3 Implications of the Reform for Local Tax Policy.................121
4.4 Data........................................127
4.5 Results.......................................133
4.6 Conclusion ....................................150
4.7 Appendix....................................155
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any_adam_object | 1 |
author | Schwerin, Axel von |
author_GND | (DE-588)1114765112 |
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dewey-hundreds | 300 - Social sciences |
dewey-ones | 336 - Public finance |
dewey-raw | 336.2014 |
dewey-search | 336.2014 |
dewey-sort | 3336.2014 |
dewey-tens | 330 - Economics |
discipline | Wirtschaftswissenschaften |
format | Thesis Book |
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indexdate | 2024-07-10T07:33:54Z |
institution | BVB |
language | English |
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publishDate | 2016 |
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publishDateSort | 2016 |
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spelling | Schwerin, Axel von Verfasser (DE-588)1114765112 aut Essays on local taxation and tax competition vorgelegt von Dipl.-Volksw. Axel von Schwerin 2016 vii, 174 Seiten Diagramme, Karten txt rdacontent n rdamedia nc rdacarrier Dissertation Friedrich-Alexander-Universität Erlangen-Nürnberg 2016 Steuerwettbewerb (DE-588)4403593-7 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Gewerbesteuer (DE-588)4020866-7 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Gewerbesteuer (DE-588)4020866-7 s Steuerpolitik (DE-588)4057447-7 s Steuerwettbewerb (DE-588)4403593-7 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029155057&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
spellingShingle | Schwerin, Axel von Essays on local taxation and tax competition Steuerwettbewerb (DE-588)4403593-7 gnd Steuerpolitik (DE-588)4057447-7 gnd Gewerbesteuer (DE-588)4020866-7 gnd |
subject_GND | (DE-588)4403593-7 (DE-588)4057447-7 (DE-588)4020866-7 (DE-588)4113937-9 |
title | Essays on local taxation and tax competition |
title_auth | Essays on local taxation and tax competition |
title_exact_search | Essays on local taxation and tax competition |
title_full | Essays on local taxation and tax competition vorgelegt von Dipl.-Volksw. Axel von Schwerin |
title_fullStr | Essays on local taxation and tax competition vorgelegt von Dipl.-Volksw. Axel von Schwerin |
title_full_unstemmed | Essays on local taxation and tax competition vorgelegt von Dipl.-Volksw. Axel von Schwerin |
title_short | Essays on local taxation and tax competition |
title_sort | essays on local taxation and tax competition |
topic | Steuerwettbewerb (DE-588)4403593-7 gnd Steuerpolitik (DE-588)4057447-7 gnd Gewerbesteuer (DE-588)4020866-7 gnd |
topic_facet | Steuerwettbewerb Steuerpolitik Gewerbesteuer Hochschulschrift |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029155057&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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