Zobrazeno 1 - 10
of 32
pro vyhledávání: '"Marko Koethenbuerger"'
Experts evaluate the varied outcomes of privatization experiences in Austria, Denmark, Finland, France, Germany, Ireland, Italy, the Netherlands, Spain, and the UK.The trend toward privatization, which began with privatization experiments in the UK u
Studies examining the policy challenges posed by European monetary integration, including asymmetry problems and fiscal concerns.The success of European monetary integration—called by the editors of this CESifo volume'one of the most far-reaching,
Autor:
Marko Koethenbuerger
Tech giants such as Google and Facebook generate significant amounts of advertising income, which is mainly reported in low-tax countries. This has started a policy discussion about how to re-align the locations of value creation and taxation. The su
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::63bca86fa8d574cd11712ed3b3e8030d
https://doi.org/10.1093/oso/9780192855244.003.0009
https://doi.org/10.1093/oso/9780192855244.003.0009
Autor:
Hans Jarle Kind, Marko Koethenbuerger
Publikováno v:
Journal of Public Economic Theory. 20:22-39
Digital media goods and digital media platforms exhibit cost structures and network effects that might imply that price and quantity effects of consumption taxes are qualitatively different compared to what we typically find for physical goods. For i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::49ea0044f261ee45b41658fae5c1f7de
https://doi.org/10.1111/jpet.12257
https://doi.org/10.1111/jpet.12257
Publikováno v:
International Tax and Public Finance. 24:927-961
In response to mounting international pressure to reform the ring-fenced elements of its tax system, the Swiss government has put forward a comprehensive tax reform package. The proposal comprises the introduction of a license box, a substantial redu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ee5da2f0daf9434dabeee8cb7199ae72
https://doi.org/10.1007/s10797-017-9441-8
https://doi.org/10.1007/s10797-017-9441-8
Publikováno v:
SSRN Electronic Journal.
Recent empirical research documents a tendency of multinational enterprise affiliates to bunch around zero reported profit. We set up a theoretical model of multinational firm behavior in which we allow for corner solutions in the choice of the optim
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::193fcd1a9e7c5aa612df96b5b1120897
https://doi.org/10.2139/ssrn.3164057
https://doi.org/10.2139/ssrn.3164057
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0f692940b1f7db3bef1f68d8e47dc2c4
https://doi.org/10.2139/ssrn.3211147
https://doi.org/10.2139/ssrn.3211147
Autor:
Peter Egger, Marko Koethenbuerger
Publikováno v:
American Economic Journal: Applied Economics. 2:200-212
In this paper we present empirical evidence that council size has a positive efiect on government spending. We use data of 2056 municipalities in the German state of Bavaria over a time period of 22 years. In particular, we make use of law-induced ch
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::853178ec2077fa789925d97e1423bb88
https://doi.org/10.1257/app.2.4.200
https://doi.org/10.1257/app.2.4.200
Publikováno v:
Canadian Journal of Economics/Revue canadienne d'économique. 43:683-703
Models of fiscal federalism rarely account for the efficiency implications of intergovernmental fiscal ties for federal tax policy. This paper shows that fiscal institutions such that federal tax deductibility, vertical revenue-sharing, and fiscal eq
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5df19544543d4dc5ab8c9c032d663cde
https://doi.org/10.1111/j.1540-5982.2010.01589.x
https://doi.org/10.1111/j.1540-5982.2010.01589.x
Publikováno v:
Journal of Public Economics. 94:235-246
According to theory, capacity equalization grants cause local governments to internalize the effects of their tax policies on revenues of neighboring jurisdictions and so raise equilibrium tax rates. This paper empirically analyzes the incentive effe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3468939cc973976251667394585e6be2
https://doi.org/10.1016/j.jpubeco.2009.10.002
https://doi.org/10.1016/j.jpubeco.2009.10.002