Finanzarchiv最新文献

筛选
英文 中文
The Impact of Public Income Tax Return Disclosure on Tax Avoidance and Tax Evasion – Insights from an Agent-Based Model 公共所得税申报表披露对避税和逃税的影响——基于主体模型的洞察
4区 经济学
Finanzarchiv Pub Date : 2023-01-01 DOI: 10.1628/fa-2023-0007
Markus Diller, Johannes Lorenz, David Meier
{"title":"The Impact of Public Income Tax Return Disclosure on Tax Avoidance and Tax Evasion – Insights from an Agent-Based Model","authors":"Markus Diller, Johannes Lorenz, David Meier","doi":"10.1628/fa-2023-0007","DOIUrl":"https://doi.org/10.1628/fa-2023-0007","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"2020 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135661726","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Plurality Rule, Majority Principle and Indeterminacy in German Elections 德国选举中的多数原则、多数原则与不确定性
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2023-01-01 DOI: 10.1628/fa-2023-0001
Salvatore Barbaro, Nils D. Steiner
{"title":"Plurality Rule, Majority Principle and Indeterminacy in German Elections","authors":"Salvatore Barbaro, Nils D. Steiner","doi":"10.1628/fa-2023-0001","DOIUrl":"https://doi.org/10.1628/fa-2023-0001","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"94 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78028821","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Effect of an Employment Subsidy in Persistent Stagnation 就业补贴对经济持续停滞的影响
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2023-01-01 DOI: 10.1628/fa-2022-0015
Ryu-ichiro Murota
{"title":"The Effect of an Employment Subsidy in Persistent Stagnation","authors":"Ryu-ichiro Murota","doi":"10.1628/fa-2022-0015","DOIUrl":"https://doi.org/10.1628/fa-2022-0015","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"296 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86757333","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Next Generation EU: A Hamiltonian Moment for the Public Finances of the European Union? 新一代欧盟:欧盟公共财政的汉密尔顿时刻?
4区 经济学
Finanzarchiv Pub Date : 2023-01-01 DOI: 10.1628/fa-2023-0008
Thiess Buettner
{"title":"Next Generation EU: A Hamiltonian Moment for the Public Finances of the European Union?","authors":"Thiess Buettner","doi":"10.1628/fa-2023-0008","DOIUrl":"https://doi.org/10.1628/fa-2023-0008","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134892617","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Homeowner Subsidies and Suburban Living: Empirical Evidence from a Subsidy Repeal 房主补贴与郊区生活:来自补贴废除的经验证据
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2023-01-01 DOI: 10.1628/fa-2023-0005
Alexander Daminger
{"title":"Homeowner Subsidies and Suburban Living: Empirical Evidence from a Subsidy Repeal","authors":"Alexander Daminger","doi":"10.1628/fa-2023-0005","DOIUrl":"https://doi.org/10.1628/fa-2023-0005","url":null,"abstract":"This paper documents effects of a homeownership subsidy’s full repeal on the urban-rural residential location choice. First, I document the distribution of population across space for German labor market regions, using official NUTS-3 level population statistics. These labor market regions usually consist of a city (the urban core) and adjacent counties (the urban hinterlands) connected by commuter flows. Second, using IV-estimations in Difference-in-Differences and Triple-Differences frameworks, I exploit the 2005 repeal of Germany’s lump-sum direct homeownership subsidy “Eigenheimzulage” on changes in this distribution across space. The results indicate that repealing subsidies to homeownership reverses subsidy-induced population flows to the periphery and thus makes regions re-urbanize. Cities’ population gains derive in large parts from families with children and young residents of “building age”, that are no longer able to become homeowners outside the city gates without the subsidy’s support.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"34 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86101161","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Improving Public Good Supply and Income Equality: Facing a Potential Trade-Off 改善公共产品供给与收入平等:面临潜在的权衡
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2023-01-01 DOI: 10.1628/fa-2023-0006
Wolfgang Buchholz, Dirk Rübbelke
{"title":"Improving Public Good Supply and Income Equality: Facing a Potential Trade-Off","authors":"Wolfgang Buchholz, Dirk Rübbelke","doi":"10.1628/fa-2023-0006","DOIUrl":"https://doi.org/10.1628/fa-2023-0006","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"2015 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86920391","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Optimal Wealth Taxation When Wealth Is More Than Just Capital 当财富不仅仅是资本时,最优财富税
4区 经济学
Finanzarchiv Pub Date : 2023-01-01 DOI: 10.1628/fa-2023-0011
Max Franks, Ottmar Edenhofer
{"title":"Optimal Wealth Taxation When Wealth Is More Than Just Capital","authors":"Max Franks, Ottmar Edenhofer","doi":"10.1628/fa-2023-0011","DOIUrl":"https://doi.org/10.1628/fa-2023-0011","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135661695","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Fiscal Competition, Unemployment, and the Provision of Productive Infrastructure 财政竞争、失业和生产性基础设施的提供
4区 经济学
Finanzarchiv Pub Date : 2023-01-01 DOI: 10.1628/fa-2023-0009
Johannes Pauser
{"title":"Fiscal Competition, Unemployment, and the Provision of Productive Infrastructure","authors":"Johannes Pauser","doi":"10.1628/fa-2023-0009","DOIUrl":"https://doi.org/10.1628/fa-2023-0009","url":null,"abstract":"This paper examines efficiency in the provision and utilisation of productive infrastructure in an international tax competition setting with employment and congestion externalities. In a framework where infrastructure quality and infrastructure utilisation enhance production, the approach derives the conditions for constrainedand first-best efficiency in environments with and without unemployment from rigid wages. For a basic tax competition setting with head and source-based capital taxes, the level of the equilibrium capital tax rates and of the infrastructure provision and utilisation levels are ambiguous and depend on the magnitude of both externalities. If the governments’ toolkit of fiscal instruments is enriched with a user charge for firms both the employment of capital and the utilisation of infrastructure may be subsidised in the non-cooperative equilibrium. In such a policy framework, the noncooperative equilibrium can be shown to be constrained efficient as user charges alleviate the inefficiency arising from congestion, and are used to manipulate infrastructure utilisation appropriately to stimulate employment.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135800152","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Tax Competition and Leviathan with Decentralized Leadership 分权领导下的税收竞争与利维坦
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2023-01-01 DOI: 10.1628/fa-2023-0004
Steve Billon
{"title":"Tax Competition and Leviathan with Decentralized Leadership","authors":"Steve Billon","doi":"10.1628/fa-2023-0004","DOIUrl":"https://doi.org/10.1628/fa-2023-0004","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"157 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79103530","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment 在进出灵活的条件下,税率变化能加速投资吗?——经济实验的启示
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2022-01-01 DOI: 10.1628/fa-2022-0001
R. Fahr, Elmar A. Janssen, Caren Sureth-Sloane
{"title":"Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment","authors":"R. Fahr, Elmar A. Janssen, Caren Sureth-Sloane","doi":"10.1628/fa-2022-0001","DOIUrl":"https://doi.org/10.1628/fa-2022-0001","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"68 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75643384","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信