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Higher Taxes for Fiscal Consolidation? Expected and Unexpected Effects of Municipal Tax Policy 提高税收以巩固财政?城市税收政策的预期效应与意外效应
IF 1.2
International Advances in Economic Research Pub Date : 2022-03-10 DOI: 10.1007/s11294-022-09841-y
Mario Hesse
{"title":"Higher Taxes for Fiscal Consolidation? Expected and Unexpected Effects of Municipal Tax Policy","authors":"Mario Hesse","doi":"10.1007/s11294-022-09841-y","DOIUrl":"https://doi.org/10.1007/s11294-022-09841-y","url":null,"abstract":"<p>During episodes of fiscal consolidation in public budgets, there are different instruments to choose from. The literature shows broad consensus that expenditure cuts are preferred, whereas tax increases tend not to support the fiscal aim. The paper examines instruments for fiscal consolidation at the municipal level in Germany presenting theoretical and empirical findings in favor of revenue-based instruments, focusing on the case of municipalities in the Free State of Saxony. German municipalities can autonomously control several positions on both the expenditure side and the revenue side. Options for expenditure cuts are given both for voluntary and compulsory tasks. On the revenue side, municipalities have the opportunity to set assessment rates on both local trade taxes and property taxes. For this part of the consolidation process, the prevailing opinion is that higher taxes are offset by lower grants, which is not the case in reality. Nevertheless, there are cannibalization effects to consider that may induce primary effects in the short and medium term. Hence, the paper shows an updated view of the drawbacks and opportunities of revenue-based fiscal consolidation. The paper provides evidence for an economic and political discussion that predominantly focuses strongly on the harmful effects of tax increases on the economy.</p>","PeriodicalId":45656,"journal":{"name":"International Advances in Economic Research","volume":"48 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2022-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138516125","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Impact of Non-financial Performance Indicators on Planning Process Efficiency 非财务绩效指标对规划过程效率的影响
IF 1.2
International Advances in Economic Research Pub Date : 2021-11-01 DOI: 10.1007/s11294-022-09836-9
Jiří Dokulil,Boris Popesko,Kateřina Kadalová
{"title":"Impact of Non-financial Performance Indicators on Planning Process Efficiency","authors":"Jiří Dokulil,Boris Popesko,Kateřina Kadalová","doi":"10.1007/s11294-022-09836-9","DOIUrl":"https://doi.org/10.1007/s11294-022-09836-9","url":null,"abstract":"","PeriodicalId":45656,"journal":{"name":"International Advances in Economic Research","volume":"20 1","pages":"329-331"},"PeriodicalIF":1.2,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138516124","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Role of Migration in Pension Integration within the European Union 移民在欧盟养老金一体化中的作用
IF 1.2
International Advances in Economic Research Pub Date : 2021-11-01 DOI: 10.1007/s11294-022-09843-w
Thomas Poufinas
{"title":"Role of Migration in Pension Integration within the European Union","authors":"Thomas Poufinas","doi":"10.1007/s11294-022-09843-w","DOIUrl":"https://doi.org/10.1007/s11294-022-09843-w","url":null,"abstract":"","PeriodicalId":45656,"journal":{"name":"International Advances in Economic Research","volume":"27 1","pages":"303 - 319"},"PeriodicalIF":1.2,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"52597982","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Panel Granger Causality Between Financial Development and Economic Growth 金融发展与经济增长的面板格兰杰因果关系
IF 1.2
International Advances in Economic Research Pub Date : 2021-11-01 DOI: 10.1007/s11294-022-09838-7
Candida Ferreira
{"title":"Panel Granger Causality Between Financial Development and Economic Growth","authors":"Candida Ferreira","doi":"10.1007/s11294-022-09838-7","DOIUrl":"https://doi.org/10.1007/s11294-022-09838-7","url":null,"abstract":"","PeriodicalId":45656,"journal":{"name":"International Advances in Economic Research","volume":"27 1","pages":"333 - 335"},"PeriodicalIF":1.2,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"52597953","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
Financial Performance of the Automotive Industry in Selected EU Countries 选定的欧盟国家汽车工业的财务业绩
IF 1.2
International Advances in Economic Research Pub Date : 2021-11-01 DOI: 10.1007/s11294-022-09837-8
Tomáš Krabec, Romana Čižinská
{"title":"Financial Performance of the Automotive Industry in Selected EU Countries","authors":"Tomáš Krabec, Romana Čižinská","doi":"10.1007/s11294-022-09837-8","DOIUrl":"https://doi.org/10.1007/s11294-022-09837-8","url":null,"abstract":"","PeriodicalId":45656,"journal":{"name":"International Advances in Economic Research","volume":"1 1","pages":"325 - 327"},"PeriodicalIF":1.2,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"52597948","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Inefficient or Not, Hospitals Are Overcharging 效率低下与否，医院收费过高
IF 1.2
International Advances in Economic Research Pub Date : 2021-11-01 DOI: 10.1007/s11294-022-09840-z
Donald Alexander, J. Neill
{"title":"Inefficient or Not, Hospitals Are Overcharging","authors":"Donald Alexander, J. Neill","doi":"10.1007/s11294-022-09840-z","DOIUrl":"https://doi.org/10.1007/s11294-022-09840-z","url":null,"abstract":"","PeriodicalId":45656,"journal":{"name":"International Advances in Economic Research","volume":"27 1","pages":"273 - 286"},"PeriodicalIF":1.2,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"52597969","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Working Capital Management and Firm Performance: Some Evidence from Europe 营运资本管理与企业绩效:来自欧洲的一些证据
IF 1.2
International Advances in Economic Research Pub Date : 2021-11-01 DOI: 10.1007/s11294-022-09839-6
Trevor W. Chamberlain,Juliette Aucouturier
{"title":"Working Capital Management and Firm Performance: Some Evidence from Europe","authors":"Trevor W. Chamberlain,Juliette Aucouturier","doi":"10.1007/s11294-022-09839-6","DOIUrl":"https://doi.org/10.1007/s11294-022-09839-6","url":null,"abstract":"","PeriodicalId":45656,"journal":{"name":"International Advances in Economic Research","volume":"13 1","pages":"321-323"},"PeriodicalIF":1.2,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138516136","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Determinants of Household Savings: A Cross-Country Analysis 家庭储蓄的决定因素：跨国分析
IF 1.2
International Advances in Economic Research Pub Date : 2021-11-01 DOI: 10.1007/s11294-022-09842-x
Cajsa Fredriksson, Klaas Staal
{"title":"Determinants of Household Savings: A Cross-Country Analysis","authors":"Cajsa Fredriksson, Klaas Staal","doi":"10.1007/s11294-022-09842-x","DOIUrl":"https://doi.org/10.1007/s11294-022-09842-x","url":null,"abstract":"","PeriodicalId":45656,"journal":{"name":"International Advances in Economic Research","volume":"27 1","pages":"257 - 272"},"PeriodicalIF":1.2,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45961160","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
The Impact of Postponing the Olympics on Stock Markets 奥运会延期对股市的影响
IF 1.2
International Advances in Economic Research Pub Date : 2021-08-01 DOI: 10.1007/s11294-021-09833-4
Yuki Suenaga, F. Takeda
{"title":"The Impact of Postponing the Olympics on Stock Markets","authors":"Yuki Suenaga, F. Takeda","doi":"10.1007/s11294-021-09833-4","DOIUrl":"https://doi.org/10.1007/s11294-021-09833-4","url":null,"abstract":"","PeriodicalId":45656,"journal":{"name":"International Advances in Economic Research","volume":"27 1","pages":"219 - 232"},"PeriodicalIF":1.2,"publicationDate":"2021-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49202079","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Association Between Discretionary Accruals and Audit Fees and the Role of the Size of the Audit Firm: European Evidence 可自由支配应计项目和审计费用之间的关联以及审计事务所规模的作用：欧洲证据
IF 1.2
International Advances in Economic Research Pub Date : 2021-08-01 DOI: 10.1007/s11294-021-09830-7
Maria I. Kyriakou, Konstantina Tsoktouridou
{"title":"Association Between Discretionary Accruals and Audit Fees and the Role of the Size of the Audit Firm: European Evidence","authors":"Maria I. Kyriakou, Konstantina Tsoktouridou","doi":"10.1007/s11294-021-09830-7","DOIUrl":"https://doi.org/10.1007/s11294-021-09830-7","url":null,"abstract":"","PeriodicalId":45656,"journal":{"name":"International Advances in Economic Research","volume":"27 1","pages":"185 - 196"},"PeriodicalIF":1.2,"publicationDate":"2021-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48228192","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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