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Das Splittingverfahren dient dazu, horizontale Steuergerechtigkeit zu schaffen. Es wird gezeigt, dass das Splittingverfahren selbst nicht Ursache für die Zurückhaltung von Frauen am Arbeitsmarkt ist. Mit diesem Verfahren bleibt der Gesetzgeber neutral gegenüber den privaten Entscheidungen von Paaren über ihre Arbeitsteilung. Seine Abschaffung hingegen dient der Förderung eines bestimmten Lebensmodells und verstößt gegen den Grundsatz der horizontalen Gerechtigkeit. It can be shown that job splitting serves to create horizontal tax justice. The article examines to what extent the splitting system prevents a woman from taking up gainful employment or increasing her working hours. The result shows that the splitting procedure itself corresponds to the neutrality of the legislator towards the private decisions of couples about their division of labour. Its abolition, on the other hand, serves to promote a certain life model and violates the principle of horizontal justice.

Nach wie vor herrscht große Skepsis in Bezug auf die wirtschaftliche Entwicklung. Zwei Drittel der Bevölkerung rechnen für die nächsten 12 Monate mit einer schwachen wirtschafflichen Entwicklung. Mittlerweile gehen auch 67 Prozent davon aus, dass sich ihre eigene Lage verschlechtern wird. Die aktuelle Bilanz der eigenen wirtschaftlichen Lage zeigt, dass die Auswirkungen der Krise auf die Bevölkerung wachsen, sich bisher aber noch in Grenzen halten: Der Anteil der Bevölkerung, der mit der eigenen wirtschaftlichen Lage zufrieden ist, hat sich seit 2021 von 53 auf 45 Prozent verringert; der Anteil, der die eigene Lage als schlecht beschreibt, ist seit 2020 von 8 auf 12 Prozent angestiegen. Die Einschätzung der Energieversorgung hingegen entspannt sich. Noch vor 2 Monaten rechnete die Mehrheit der Bevölkerung für den Winter mit einer ernsten Energiekrise. Aktuell befürchten das nur noch 27 Prozent. Auch das Risiko von Stromausfällen wird eher als gering eingeschätzt. Sorgen, dass die eigene Energieversorgung in den nächsten Monaten nicht gesichert sein könnte, sind geradezu erdrutschartig verfallen: Im Juli fürchteten 61 Prozent um die Sicherheit ihrer eigenen Versorgung, aktuell nur noch 30 Prozent. 44 Prozent sind mittlerweile völlig unbesorgt. Die Belastung durch Inflation wird als stark wahrgenommen, die Inflationserwartungen sind aber rückläufig. Die große Mehrheit (69 Prozent) empfindet die Preissteigerungen nach wie vor als starke Belastung, besonders die Preissteigerungen bei Lebensmitteln und Energie. 51 Prozent der Bürger und Bürgerinnen müssen sich aufgrund der hohen Inflation erheblich einschränken, wobei diese Zwänge extrem schichtgebunden sind (schwächere soziale Schichten 75 Prozent, höhere 25 Prozent). Die überwältigende Mehrheit der Bevölkerung geht davon aus, dass die Inflation kein vorübergehendes Phänomen ist. Die Sorge, dass auch die nächsten Monate von einem starken Preisanstieg geprägt sein werden, geht jedoch zurück: Vor einem halben Jahr rechneten 50 Prozent mit einer fortgesetzten hohen Inflation, aktuell 41 Prozent.

Background We developed an integrated model called Microsimulation for Income and Child Health (MICH) that provides a tool for analysing the prospective effects of fiscal policies on childhood health in European countries. The aim of this first MICH study is to evaluate the impact of alternative fiscal policies on childhood overweight and obesity in Italy. Methods MICH model is composed of three integrated modules. Firstly, module 1 (M1) simulates the effects of fiscal policies on disposable household income using the tax-benefit microsimulation program EUROMOD fed with the Italian EU-SILC 2010 data. Secondly, module 2 (M2) exploits data provided by the Italian birth cohort called Nascita e Infanzia: gli Effetti dell’Ambiente (NINFEA), translated as Birth and Childhood: the Effects of the Environment study, and runs a series of concatenated regressions in order to estimate the prospective effects of income on child body mass index (BMI) at different ages. Finally, module 3 (M3) uses dynamic microsimulation techniques that combine the population structure and incomes obtained by M1, with regression model specifications and estimated effect sizes provided by M2, projecting BMI distributions according to the simulated policy scenarios. Results Both universal benefits, such as universal basic income (BI), and targeted interventions, such as child benefit (CB) for poorer households, have a significant effect on childhood overweight, with a prevalence ratio (PR) in 10-year-old children—in comparison with the baseline fiscal system—of 0.88 (95%CI 0.82–0.93) and 0.89 (95%CI 0.83–0.94), respectively. The impact of the fiscal reforms was even larger for child obesity, reaching a PR of 0.67 (95%CI 0·50–0.83) for the simulated BI and 0.64 (95%CI 0.44–0.84) for CB at the same age. While both types of policies show similar effects, the estimated costs for a 1% prevalence reduction in overweight and obesity with respect to the baseline scenario is much lower with a more focalised benefit policy than with universal ones. Conclusions Our results show that fiscal policies can have a strong impact on childhood health conditions. Focalised interventions that increase family income, especially in the most vulnerable populations, can help to prevent child overweight and obesity. Robust microsimulation models to forecast the effects of fiscal policies on health should be considered as one of the instruments to reach the Health in All Policies (HiAP) goals.

Climate crisis is becoming higher on the agenda of the decision makers of the world. A huge amount of resources have been dedicated to green projects, however far less emphasis has been put on tax policy opportunities. Carbon pricing can increase the burden of CO2 producers, but this does not appear to be enough. We need a Green Tax Reform which focuses on the Pigouvian approach and can correct the distortions of different climate hurting activities. Through tax policy tools, the price structure should be drastically changed and serious incentives should be provided to change the behaviours of the consumers and producers to achieve green policy goals.

This cumulative dissertation contains three empirical essays on the effects of tax policies on different economic agents, namely, individuals, firms, and governments, in three distinct areas of taxation widely overlooked by prior empirical research. Specifically, the first essay studies firms’ responses to threshold-dependent tax enforcement policies. The second essay studies tax competition between local governments and profit shifting by firms to domestic tax havens. Finally, the third essay examines the effects of scandals on organizational affiliation and competition in a setting where organizations levy taxes on their members.

As Brexit removes the Nordic countries’ most powerful ally from the EU, what does this imply for their approach to European affairs? The literature on small states within the EU suggests that they can counterbalance limited bargaining capacities by entering two types of alliances: strategic partnerships with bigger member states and institutionalised cooperation on a regional basis. Against this backdrop we ask whether, by significantly raising the costs of non-cooperation for Nordic governments, the Brexit referendum has triggered a revival of Nordic political cooperation. We scrutinise this conjecture by analysing Nordic strategies of coalition-building on EU financial and budgetary policy, specifically looking at attempts to reform Europe’s Economic and Monetary Union and proposals to strengthen the EU’s fiscal powers. We find that Nordic governments have successfully collaborated on these issues in the context of new alliances such as the ‘New Hanseatic League’ or the ‘Frugal Four.’ Yet, their coalition-building strategies rely on relatively loose and issue-specific alliances rather than an institutionalisation of Nordic political cooperation, implying that this revival of Nordic political cooperation hardly involves the institutions of ‘official’ Nordic cooperation. We argue that this reflects lasting differences among the Nordics’ approach to the EU as well as electorates’ scepticism about supranational institution-building, implying that ‘reluctant Europeans’ are often also ‘reluctant Scandinavians.’

The formation of a favourable business environment and the intensification of entrepreneurial activity on this basis is one of the priorities of economic policy of governments around the world. The aim of this article is to conduct a comparative analysis of some of the characteristics of the business environment of Georgia and Ukraine. The theoretical basis of the study is the understanding of the business environment as a necessary prerequisite for the implementation of entrepreneurial initiatives in a particular country. In the process of our research, the following methods were used: comparative analysis, generalisation, content analysis, correlation, and regression analysis. The authors studied the business environment of Georgia and Ukraine on the basis of an analysis of the following components; that of general economic, political and legal, financial, and fiscal. The results of the study show that Georgia’s business environment is more favourable than Ukraine’s. It is noted that between 2011–2020, Georgia made significant progress in the fight against corruption, in simplifying the procedures for starting a business, and bettering access to finance. Both countries are reforming their tax systems towards liberalisation and democratisation, and they declare the functioning of special tax regimes. According to the Paying Taxes indicator, which is calculated within the Doing Business rating, Georgia improved its result from 61st position in the ranking in 2011 to 14th position in 2020, while Ukraine improved its result from 181st place in 2011 to 65th place in 2020. It is indicated that between 2011–2020, Ukraine showed significant positive dynamics in inflation targeting. The authors note that the weakest elements of the business environment in Ukraine are its efforts to ensure the independence of the judiciary and the fight against corruption. In conclusion, the authors note that the policy of the governments of Georgia and Ukraine should be aimed at the further democratisation of relations with businesses in order to increase the level of a favourable business environment.

In der Debatte darüber, wie die Handlungsfähigkeit der Europäischen Union (EU) ge­stärkt werden kann, werden die Rufe nach einer Ausweitung von Mehrheitsentscheidungen lauter. Im Rat der EU wird aktuell diskutiert, die sogenannten Passerelle-Klau­seln im EU-Vertrag (EUV) zu nutzen. Mit ihnen ließen sich auch ohne große Ver­trags­änderung oder Konvent mehr Mehrheitsentscheidungen einführen. So ein Ver­zicht auf nationale Vetos erfordert aber zunächst Einstimmigkeit sowie zum Teil natio­nale Zustimmungsverfahren, die mit hohen Hürden verbunden sind. Eine solche Einstimmigkeit ist derzeit nicht in Sicht, da sich in kleineren und mittel­großen Mit­glied­staaten Widerstand regt und sie befürchten, regelmäßig über­stimmt zu werden. Not­wendig ist daher ein institutionelles Reformpaket, bei dem Mehrheitsentscheidun­gen auch mit dem Ziel ausgeweitet werden, eine neue EU-Erweiterung zu erleichtern, und mit Notfallklauseln zum Schutz nationaler Kern­interessen abgesichert werden. (Autorenreferat)

The paper presents the results of a sociological research carried out in Romania on a national sample of 1,104 subjects. The data was collected between 9-14 June 2022, and the research was funded by the Tax Pact. The paper presents data on Romanians' preferences for a stable tax code, for merging some taxes and simplifying tax legislation, for certain legislative measures and proposals for the economic recovery of the country, about the progressive tax and about the perception of fiscal administrations.

Der Kieler Bundesausgabenmonitor stellt eine Erweiterung des Kieler Subventionsberichts dar. Es werden nicht nur die Finanzhilfen des Bundes dokumentiert, sondern die gesamten Bundesausgaben im Zeitraum von 2000 bis 2021. Dabei werden die Ausgaben nach einem funktionellen Gliederungsschema dargestellt, das Umverteilungsausgaben im weitesten Sinne, Ausgaben für Produktionsleistungen der Vergangenheit, Ausgaben mit Produktionseffekten in der laufenden Periode, Ausgaben mit Produktionseffekten in der Zukunft, auslandswirksame Zahlungen sowie Sonstiges umfasst. Die Autoren stellen fest, dass über den Beobachtungszeitraum hinweg die Sozialausgaben mit einem Anteilswert zwischen 35 und 40 Prozent der bereinigten Bundesausgaben dominieren. Auch haben am aktuellen Rand die Finanzhilfen deutlich zugenommen, die nunmehr mit knapp 19 Prozent auf dem zweiten Platz der Ausgabenkategorien rangieren. Daraus wird die Schlussfolgerung gezogen, dass die Neigung der politisch Verantwortlichen, Subventionen zu verteilen, im Gefolge der Corona-Krise deutlich zugenommen hat. In diesem Zusammenhang weisen die Autoren darauf hin, dass im Jahr 2021 der Bund aus dem Zukunftspaket Unternehmen mit knapp 20 Mrd. Euro zusätzlich bezuschusst hat, die nicht als sachnotwendige Entschädigungen infolge des Lockdowns gewertet werden können. Diese Mittel haben somit nicht der Stabilisierung der Wirtschaft in der Corona-Krise gedient, sondern haben als Mittel selektiver Industriepolitik eindeutig Finanzhilfecharakter. Vor dem Hintergrund der Einrichtung eines Sondervermögens für Verteidigungszwecke über 100 Mrd. Euro, regen die Autoren an, zur Gegenfinanzierung nicht nur die künftigen Generationen heranzuziehen, sondern auch laufende Subventionen abzubauen. The Kiel Federal Expenditure Monitor is an extension of the Kiel Subsidy Report. It documents not only federal financial assistance but also total federal spending in the period from 2000 to 2021. The Expenditure Monitor presents spending according to a functional classification scheme that includes redistributive spending in the broadest sense, past output spending, current-period output spending, future-period output spending, outgoing payments, and other expenditures. The authors note that over the observation period, redistributive spending dominates with a share of between 35 and 40 percent of adjusted federal spending. Moreover, at the current edge, financial assistance has increased significantly, now ranking second among expenditure categories at just under 19 percent. From these findings the authors conclude that the propensity of policymakers to distribute subsidies has increased significantly in the wake of the Corona crisis. In this context, the authors point out that in 2021 the federal government subsidized companies to the tune of almost EUR 20 billion additionally from the Future Package, which cannot be classified as material compensation as a result of the lockdown. These funds have therefore not served to stabilize the economy in the Corona crisis but, as a means of selective industrial policy, clearly have the character of financial aid. Against the backdrop of the establishment of a special fund for defense purposes worth 100 billion euros, the authors suggest that not only future generations should be called upon to provide the counter-financing, but that in addition current subsidies should be reduced.

Der vorliegende Report analysiert anhand von Befragungsdaten des HBS-Erwerbspersonenpanels (N=6.234) vom April/Mai 2022 vor dem Hintergrund des Kriegs in der Ukraine und der sich zuspitzenden Energiekrise Ausprägungen rechtspopulistischer Einstellungen in Deutschland. Hierzu wird auf das Verschwörungsdenken und die Abwertung von geflüchteten Ukrainer*innen fokussiert. Die Analysen zeigen hohe Zusammenhänge zwischen den beiden Phänomenen und größere Zustimmungsraten unter Befragten jüngeren Alters sowie unter Befragten mit niedrigem Schulabschluss oder geringem Haushaltseinkommen; jedoch auch, dass die Phänomene keineswegs ausschließlich in diesen Populationen verortet werden können. Analysen früherer Einstellungen der Befragten ergeben, dass viele Zustimmende auch zuvor Verschwörungsdenken mit Bezug zur Pandemie teilten und gegen den Regierungskurs aufbegehrten. Finanzielle Sorgen und Belastungen sowie ein geringes Vertrauen in politische Institutionen erweisen sich schließlich als hochrelevante Erklärungsfaktoren, die in Kombination einen bedeutenden Wirkmechanismus in der aktuellen Krise darstellen.

La fiscalité environnementale, dans son principe a pour but d’inclure dans ces prix le coût des atteintes à l’environnement (dites externalité négative) afin de les réorienter vers des choix de production et de consommation plus respectueux de l’environnement. L’étude des principales impositions environnementales démontre qu’il n’existe pas une politique fiscale environnementale cohérente, fondé sur un modèle unique en RDC. Cela s’explique d’abord par le fait que cette fiscalité s’est greffée sur le système fiscal budgétaire existant. Il a pour plus simple de verdir soit des impositions qui étaient pour l’essentiel des accises (impôt portant sur un produit déterminé) par exemple ou qui s’apparentaient à des accises (par exemple les redevances de l’eau), soit de verdir des taxes ciblant une activité déterminée. Environmental taxation, its purpose is to include in these prices the cost of environmental damage (say negative externality) to reorient to more environment and friendly production and consumption choices. The study of key environmental impositions demonstrates that there is no consistent environmental tax policy based on a single model in DRC. This is due to the fact that this taxation has been grafted on the fiscal tax system exist. It has easiest way from Verdi either charges that were essentially excise (tax on a product determining) for example or who is similar to excise (eg water royalties).

Over the last 20 years, sub-Saharan African (SSA) countries have experienced significant economic growth and consequently growing levels of motorisation. Though overall levels of motorisation in SSA are still relatively low, with a high number of poor-quality vehicles concentrated in large cities, social and environmental problems associated with motoring are becoming more pressing. Because individual drivers do not consider the wider social impacts of their motoring, governments need to intervene to achieve efficient motoring outcomes. Government policies to address the problems arising from motoring can include non-tax policies, including regulation and enforcement. For example, roadworthiness tests on imported cars are a good policy option to improve vehicle quality (UNEP, 2020), whilst taking steps to improve road safety and licensing are important to reduce road fatalities (WHO, 2018). However, in this report, we focus on the use of tax policy to appropriately price the externalities of motoring. This report contributes to ongoing policy debates on motoring taxation in SSA by describing the principles of motoring taxation and key issues and policy options for the region. Where appropriate, we draw on case studies, including from the TaxDev programme's four partner countries (Ethiopia, Ghana, Rwanda and Uganda). Case studies are useful to understand particular design issues and challenges in more detail.

Even before the pandemic, an ageing population, a potential over-reliance on corporation tax receipts and an inevitable decline in motor tax revenues combined to make the need for future tax rises likely. This paper examines a range of options that a government seeking to raise or replace tax revenues might consider, assessing what is known about how much they would raise, who would bear the burden and what economic effects they might have.

The adoption of flat tax systems in Central and Eastern European countries have often been supported by arguments of simplicity, higher compliance and lower distortionary effects. However, since income inequality is high in these countries, the question of introducing some progressivity has come to the fore in both policy and academic circles. In this paper, we combine microsimulation and macro models to analyze the effects of moving from a flat to a progressive tax system and we find that a reduction in income inequality can be achieved with positive, albeit negligible, employment and growth impact.

In this report, we provide a detailed overview of Ethiopia's current tax system and the evolution of tax revenue collections over the last 10 years. The report also highlights important changes to the structure of the tax system which have occurred over the past few years, and the associated tax revenue implications. The report is structured as follows. Section 2 discusses the composition of tax revenue in Ethiopia, while Section 3 provides a detailed description of the structure of Ethiopia's tax system. Section 4 discusses recent tax policy reforms and the direction of reform in Ethiopia. Section 5 compares tax collections in Ethiopia with those in other sub-Saharan African (SSA) and low- and middle-income countries. We conclude the report in Section 6 by considering the implications of these findings for tax policy strategy and the potential next steps for tax reform.

This book showcases a multidisciplinary set of work on the impact of regulatory innovation on the scale and nature of tax evasion, tax avoidance, and money laundering. We consider the international tax environment an ecosystem undergoing a period of rapid change as shocks such as the financial crisis, new business forms, scandals and novel regulatory instruments impact upon it. This ecosystem evolves as jurisdictions, taxpayers, and experts react. Our analysis focuses mainly on Europe and five new regulations: Automatic Exchange of Information, which requires that accounts held by foreigners are reported to authorities in the account holder’s country of residence; the OECD’s Base Erosion and Profit Shifting initiative and Country by Country Reporting, which attempt to reduce the opportunity spaces in which corporations can limit tax payments and utilize low or no tax jurisdictions; the Legal Entity Identifier which provides a 20-digit identification code for all individual, corporate or government entities conducting financial transactions; and the Fourth and Fifth Anti-Money Laundering Directives, that criminalize tax crimes and prescribe that the Ultimate Beneficial Owner of a company is registered. Working from accounting, economic, political science, and legal perspectives, the analysis in this book provides an assessment of the reforms and policy recommendations that will reinforce the international tax system. The collection also flags the dangers posed by emerging tax loopholes provided by new business models and in the form of freeports and golden passports. Our central message is that inequality can and has to be reduced substantially, and we can achieve this through an improved international tax system.

Personal income taxation in the Czech Republic has undergone significant changes in the last 20 years. Among main changes is replacing of deductions from the tax base with tax credits in 2006, as well as linking income tax and contributions on compulsory insurance in the form of so-called super-gross wage with the simultaneous introduction of a flat tax rate and introduction of maximum assessment bases for compulsory contributions in 2008. In this paper, we quantify the fiscal impacts of significant changes using macroeconomic and microeconomic approaches. We compare the results within each other, but also with the expected fiscal impact stated in the explanatory reports of the amending laws. The results show good consistency in estimates of the fiscal impact of tax and contribution reforms and confirm four fiscally significant reforms from 2000 to 2018. The expected negative and positive effects of changes in income tax presented in the explanatory reports are generally lower than in our calculations. Improving the quantification of fiscal impacts is essential for the adoption of an efficient and rational tax policy.

In dieser Studie werden die Verteilungseffekte der Steuerpolitik in der 19. Legislaturperiode untersucht. Im ifo Mikrosimulationsmodell ifo-MSM-TTL werden Be- und Entlastungen verschiedener Haushaltstypen und Einkommensgruppen sowie die Veränderung der Ungleichheits- und Armutsmaße durch zentrale Neuerungen der Steuergesetze simuliert. Die Studie konzentriert sich auf die gestalterische Steuerpolitik, es werden unter anderem die Teilabschaffung des Solidaritätszuschlags, Anpassungen des Einkommenssteuertarifs, die Erhöhung der Kinderfreibeträge, des Kindergelds und des Entlastungsbetrags für Alleinerziehende sowie die Anpassungen beim Behinderten-Pauschbetrag betrachtet. Nominal betrachtet entlasteten die steuerpolitischen Reformen viele private Haushalte. Mit Ausnahme der Rückführung des Solidaritätszuschlags bewegen sich die umgesetzten steuerpolitischen Maßnahmen größtenteils im Rahmen der regelmäßigen Anpassungen an die reale Einkommensentwicklung. Die Verteilungseffekte der betrachteten Maßnahmen zeigen eine schwache Verringerung der Ungleichheit. Kurzexpertise im Rahmen des Forschungsaufrags fe 3/19: Rahmenvertrag wissenschaftliche (Kurz-)Expertisen zu Grundsatzfragen der Finanz-, Steuer- und Wirtschaftspolitik, Bundesministerium der Finanzen. This study examines the distributional effects of tax policy during the 19th legislative period. The ifo microsimulation model ifo-MSM-TTL simulates the changes in income for different household types and income groups as well as the change in inequality and poverty measures due to reforms in tax legislation. The study focuses on the key tax policy, including the partial abolition of the solidarity surcharge, adjustments to the income tax schedule, the increase in the child allowance, the child benefit and the allowance for single parents, as well as adjustments to the disability allowance. In nominal terms, the tax policy reforms relieved the burden on many private households. With the exception of the reduction of the solidarity surcharge, most of the implemented tax policy measures are in line with regular adjustments to real income trends. The distributional effects induce a slight reduction in the inequality measures.

The Routledge Handbook of Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to provide a better understanding of whether, why, and how philanthropic initiatives, understood as voluntary contributions for the common good, can and should be fostered by states through tax incentives. The topic has been addressed from a multidisciplinary and multicultural perspective - covering neuroeconomics, sociology, political science, psychology, affective sciences, philosophy, behavioral economy, and law - because of its global and multifaceted nature. It also contains the OECD report on Taxation and Philanthropy released in November 2020, which was prepared in this context as a result of a collaboration with the Geneva Centre for Philanthropy of the University of Geneva. The book is divided into four sections, exploring, respectively, the justification of tax incentives for philanthropy, theoretical and empirical insights about taxes, efficiency and donor behavior in that context, and tax incentives for cross-border philanthropy and for hybrid entities and social entrepreneurship. It is believed that this volume will be a landmark yet only the beginning of a journey in which a lot remains to be studied, learned, and said.

Die künftige Regierung sollte die wirtschaftliche Erholung und Stärkung der Wachstumskräfte in den Mittelpunkt ihrer Politik stellen. Dabei ist es sinnvoll, öffentliche Investitionen auszubauen, steuerliche Bedingungen für private Investitionen, Innovationen und Beschäftigung zu verbessern, Steuererhöhungen zu vermeiden sowie insbesondere konsumtive Staatsausgaben und Subventionen auf den Prüfstand zu stellen. Die Schuldenschranke sollte sie nicht abschaffen, sondern 2022 und, falls nötig, 2023 aussetzen, bis sich die Wirtschaft von der Coronakrise erholt hat.

The field of behavioral taxation dates back at least to the 1950s. In this contribution I will explore the opportunities and challenges in the area, with a particular focus on tax compliance. I will focus on the data required to make further progress, discussing what can be improved when working with surveys and how the field could benefit from open government data initiatives. I focus on collaborative efforts among scientists as well as with the government or the tax administration and examine many potential areas of exploration. The opportunities currently emerging due to digitalization provide not only interesting avenues for collaborations but also a natural method of using tools such as lab and field experiments. In addition, I will discuss potential dangers faced by the field of behavioral economics that also threaten the field of behavioral taxation.

Die FDP-Bundestagsfraktion hat einen Gesetzentwurf zur Aufhebung der Vermögensteuer und einen Antrag zu verschiedenen Steuerfragen eingereicht. Gemäß dem Antrag soll der Bundestag die Bundesregierung auffordern, sich gegen eine Vermögensteuer auszusprechen, von der geplanten Besteuerung von Transaktionen mit Aktien abzusehen sowie fünf Gesetzentwürfe einzubringen - u.a. zur vollständigen Abschaffung des Solidaritätszuschlags, zur Einführung eines Freibetrags bei der Grunderwerbsteuer für Erwerber von selbstgenutztem Wohneigentum und zur Steuerbefreiung von Wertpapierkursgewinnen nach einer Haltefrist von 5 Jahren. Die Wiedererhebung einer Vermögensteuer bleibt eine Option zur Beteiligung großer Vermögen an der Finanzierung des Gemeinwesens. Würden die übrigen Forderungen des Antrags der FDP-Fraktion umgesetzt, so würde dies die verteilungspolitische Schieflage im deutschen Steuersystem weiter verschärfen. Hinzu kämen deutliche Steuermindereinnahmen. Allein die komplette Abschaffung des Solidaritätszuschlags würde mit rund 10 Mrd. Euro zu Buche schlagen. Die Pandemie hat gezeigt, dass die Gesellschaft auf einen handlungsfähigen Staat angewiesen ist. In vielen Bereichen (nicht zuletzt bei den Gesundheitsämtern) sind heute noch die Folgen von Ausgabenkürzungen zu spüren, die nach den erheblichen rot-grünen Steuersenkungen vorgenommen wurden, um Haushaltslöcher zu stopfen. Solche Fehler dürfen sich nicht wiederholen. Stellungnahme für die Anhörung des Finanzausschusses des Deutschen Bundestags am 19.4.2021

Tax avoidance by multinational corporations has become a central feature of the world economy. After decades of opposition, the US wants to set a global minimum corporation tax rate and limit tax avoidance, but it will need all of Europe to stand behind it. A historic 130-country OECD tax agreement is giving some hope but both sides of the Atlantic will need to confront deeply rooted interests if they want to implement the deal and build a new cooperative tax reform framework.

Wir vergleichen den Einfluss von zwei unterschiedlichen steuerpolitischen Strategien - eine dauerhafte Senkung der Unternehmenssteuerbelastung (etwa des Körperschaftsteuersatzes) und temporäre steuerliche Investitionsanreize (etwa durch Sonderabschreibungen). Dabei greifen wir sowohl auf die empirische Literatur zum Einfluss von Unternehmenssteuern auf die Standortwahl und Investitionen als auch auf international anerkannte Indizes zur Standortattraktivität zurück. Unternehmensbefragungen, die ökonomische Literatur sowie insbesondere übliche Standortindizes legen nahe, dass der Einfluss der Unternehmensbesteuerung auf die Standortattraktivität Deutschlands moderat ist. Demgegenüber legen internationale Indizes nahe, dass Deutschland erhebliche Defizite in standortrelevanten Bereichen aufweist (Demographie, Digitalisierung, Infrastruktur). Wir argumentieren, dass sich die steuerliche Finanzpolitik insbesondere auf Förderung von Investitionen konzentrieren sollte, um entsprechende Defizite auszugleichen. Dabei erscheinen in der aktuellen Konstellation gerade Sonderabschreibungen als effektives und kostengünstiges Instrument der Steuerpolitik zur Förderung der Investitionstätigkeit und Standortattraktivität.

Leseprobe ---- Zusammenfassung Wenige Ereignisse von globaler Bedeutung haben zuletzt so kontroverse Debatten angeregt wie die Steuervermeidung multinationaler Unternehmen. Die politischen Reaktionen darauf scheinen einseitig. Die einst von der Finanzwissenschaft vertretene verteilungspolitische Funktion der Besteuerung spielt in der Krisenbearbeitung nur noch eine marginale Rolle. Im vorliegenden Beitrag wird dies auf einen ideengeschichtlichen Wandel in der Steuertheorie zuruckgefuhrt. Die Argumentation erfolgt in drei Schritten: Zunachst wird die Entwicklung der Finanzwissenschaft rekonstruiert, die sich nach dem Zweiten Weltkrieg von den Sozialwissenschaften abgrenzte und dafur technische Argumente anfuhrte. Als mit der Wirtschaftskrise der 1970er Jahre das Instrumentarium der Fiskalpolitik in Rede stand, kam es zur Rekonzeptualisierung von Besteuerungsgrundsatzen. Dieser Prozess wird an den fur die Steuertheorie masgeblichen Beitragen von Klaus Tipke (Recht) und Dieter Schneider (Okonomie) illustriert. Beide beziehen sich auf Ordnungsvorstellungen Friedrich Hayeks. Die von ihnen vorgeschlagenen Besteuerungskonzepte behandeln Steuervermeidung nur noch am Rande und verweisen auf eine Engfuhrung der liberalen Steuertheorie. Der Beitrag schliest mit einem Ausblick auf Forschungsdesiderate. Schlusselworter: Ideengeschichte, Steuerpolitik, Unternehmensbesteuerung, Steuervermeidung, Neoliberalismus ----- Abstract Few recent events of global importance have sparked such controversial debates as tax avoidance of multinational corporations. The political reactions to these seem relatively one-sided. The distributive function of taxation, once advocated by Public Finance scholars, plays only a marginal role in crisis management. This article attributes it to a change in the history of ideas in taxation. The argument is threefold: First, the development of Public Finance is reconstructed, which separated itself from the social sciences after the Second World War and used technical reasons in favor of it. When the economic crisis of the 1970s brought fiscal policy into question, tax principles were re-conceptualized. Second, the contributions of Klaus Tipke (law) and Dieter Schneider (economics), who are decisive for corporate taxation, are scrutinized to indicate a paradigm shift. Both refer to Friedrich Hayek's ideas of order. The taxation concepts proposed by them deal only marginally with tax avoidance and refer to a narrow view of taxation. The article closes with an outlook on research desiderata. ----- Bibliographie: Leipold, Alexander: Steuervermeidung und liberale Steuertheorie. Ein Beitrag zum konzeptionellen Wandel von Besteuerungsgrundsatzen nach 1945, ZPTh – Zeitschrift fur Politische Theorie, 2-2020, S. 273-290. https://doi.org/10.3224/zpth.v11i2.07

Das Bundesverfassungsgericht legte mit seiner Entscheidung vom 25. September 1992 den Grundstein für einen verfassungsnahen Einkommensteuertarif. Der Grundfreibetrag, der das Existenzminimum vor dem Entzug durch Einkommensteuer verschonen soll, sollte realitätsnah bestimmt und der Einkommensteuertarif ausgewogen ohne Tarifsprünge gestaltet werden. Die Neuregelungen, die am 1. Januar 1996 in Kraft traten, sind im Jahr 2020 zum Teil wieder reformbedürftig. Dieter Dziadkowski unterbreitet Vorschläge zur verfassungsnahen Bestimmung des Grundfreibetrags.

Die Autoren stellen fest, dass die öffentlichen Haushalte zwar vor der Corona-Krise deutliche Überschüsse aufwiesen, jedoch neben den Einnahmen auch die Ausgaben relativ zur Wirtschaftsleistung spürbar gestiegen waren. Sie sehen es derzeit als vordringliches Ziel der Finanzpolitik an, die akute Krise zu bewältigen, wobei im Hinblick auf die Erholung die Eigenkapitalposition der Unternehmen und die finanzielle Ausstattung der Kommunen vom Bund berücksichtigt werden sollten. Dabei ist der Bund nicht zu einer Übernahme der Altschulden verpflichtet. Allerdings sollte der Bund alle Leistungen, die er beschließt, gemäß dem Konnexitätsprinzip ausnahmslos bezahlen. Auf mittlere Frist sollte bei Wachstumseinbußen die dann notwendige Konsolidierungspolitik vorrangig auf Ausgabendisziplin und Subventionsabbau basieren, statt auf eine Erhöhung der Steuerlasten. Vielmehr befürworten die Autoren angesichts des intensiven internationalen Steuerwettbewerbs, eventuelle Spielräume für die Entlastung von Unternehmen zu nutzen. Für die Finanzierung überregionaler Infrastrukturen raten sie zu einer stärkeren Einbeziehung der Nutzer. Durch die Corona-Krise sehen sie die Wiedereinführung des Nachholfaktors in der Rentenversicherung als geboten an, der im Nachgang der Krise geringere Rentenanpassungen vorsieht, wenn eine aufgrund der Entwicklung der Bruttolöhne und -gehälter eigentlich anstehende Rentenkürzung ausbleibt. Zudem sollten die Bundeszuschüsse klar an versicherungsfremde Leistungen gekoppelt und auf diese begrenzt werden. The authors note that, although public budgets showed significant surpluses before the Corona crisis, both revenues and expenditures had risen noticeably relative to economic output. They currently see it as a priority goal of fiscal policy to overcome the acute crisis, whereby the equity position of companies and the financial resources of local authorities should be considered by the federal government in view of the recovery. In doing so, the federal government is not obliged to take over the old debts. However, in accordance with the principle of connectivity, the federal government should pay for all services that it decides to provide without exception. In the medium term, if growth declines, the consolidation policy that will then be necessary should be based primarily on spending discipline and subsidy reduction rather than on an increase in the tax burden. Rather, in view of the intense international tax competition, the authors advocate using any room for maneuver that may exist to ease the burden on companies. For the financing of supraregional infrastructures, they recommend greater involvement of users. As a result of the Corona crisis, they see the reintroduction of the catch-up factor in pension insurance as necessary, which provides for lower pension adjustments in the aftermath of the crisis if a pension reduction that is actually due to the development of gross wages and salaries does not materialize. Moreover, federal grants should be clearly linked to non-insurance benefits and limited to these.

This paper provides a short country-by-country harmonised analysis - using EUROMOD - of the distributional effects on household disposable income of direct tax and cash benefit policy changes between 2018 and 2019. It is the latest in this series of reports, available as EUROMOD working papers, produced annually on the public release of an updated EUROMOD. At the same time, last year's equivalent report - covering policy changes between 2017 and 2018 - has also been revised to account for the availability of more recent input micro-data, model extensions and corrections and finalised HICP values for 2018. In this paper, we show how changes (or non-changes) in tax-benefit policies have affected household incomes, abstracting from changes in the population characteristics (e.g. increased unemployment) and the distribution of market/original gross incomes in the years under consideration. The tax-benefit policies in a given year refer to those that applied on 30th of June. (...)

Large-scale business subsidies tied to national industrial development promotion programmes are notoriously difficult to study and are often inseparable from the political economy of large government programmes. We use the Tunisian national firm registry panel database, data on treated firms, and a perceptions survey administered by the National Research Institute to measure the impact of Tunisia's Industrial Upgrading Program. Using inverse propensity score re-weighted differences-in-differences regressions, we find that small treated firms hire more and higher-skilled labour. In small firms, wages increase 10-17 per cent, with growth in employment and net job creation. However, in larger firms the programme does not support labour and wages fall, suggesting that there are no benefits to labour when funds go to large firms.

Tax authorities utilize a wide range of instruments to motivate honest taxpaying ranging from strict audits to fair procedures or personalized support, differing from country to country. However, little is known about how these different instruments and taxpayers' trust influence the generation of interaction climates between tax authorities and taxpayers, motivations to comply, and particularly, tax compliance. The present research examines the extended slippery slope framework (eSSF), which distinguishes tax authorities' instruments into different qualities of power of authority (coercive and legitimate) and trust in authorities (reasonbased and implicit), to shed light on the effect of differences between power and trust. We test eSSF assumptions with survey data from taxpayers from three culturally different countries (N = 700) who also vary concerning their perceptions of power, trust, interaction climates, and tax motivations. Results support assumptions of the eSSF. Across all countries, the relation of coercive power and tax compliance was mediated by implicit trust, which leads to an antagonistic climate and enforced motivation. The connection from legitimate power to tax compliance is partially mediated by reason-based trust. The relationship between implicit trust and tax compliance is mediated by a confidence climate and committed cooperation. Theoretical and practical implications are discussed.

Im neuen Kieler Subventionsbericht werden die Finanzhilfen des Bundes (einschließlich Nebenhaushalte) und die Steuervergünstigungen der Gebietskörperschaften insgesamt bis zum Haushaltsplan des Jahres 2020 analysiert. Die Corona-Hilfen auf der Basis der Nachtragshaushalte des Bundes werden einstweilen nur nachrichtlich dokumentiert. Die autonomen Finanzhilfen der Länder (und ihrer Gemeinden) konnten wegen des Übergangs einzelner Bundesländer von der Kameralistik zur Doppik nicht mehr detailliert dokumentiert werden, wohl aber die Bundesanteile an den Finanzhilfen der Länder. Um einen ungefähren Überblick über die gesamten Subventionen in der Bundesrepublik zu gewinnen, wurden die Länderfinanzhilfen geschätzt. Für das Jahr 2020 wurde auf dieser Basis ohne die Corona-bedingten Nachtragshaushalte ein gesamtes geplantes Subventionsvolumen in Höhe von 206 Mrd. Euro ermittelt. Es liegt um 7,5 Mrd. Euro über dem Niveau des Vorjahres und um 36 Mrd. Euro über dem Spitzenwert im Zuge der globalen Wirtschafts- und Finanzkrise, der im Jahr 2010 erreicht worden ist. Die Steuervergünstigungen der Gebietskörperschaften werden im Jahr 2020 ohne die Corona-Hilfen mit 67,5 Mrd. Euro um rund 1 Mrd. Euro oder 1,5 Prozent über dem Niveau des Vorjahres liegen. Die Finanzhilfen des Bundes sind seit dem im Jahr 2014 erreichten Tiefstwert von 43,6 Mrd. Euro kontinuierlich gestiegen und haben im Bundeshaushalt für das Jahr 2020 (also vor den Hilfen zur Bekämpfung der Corona-Pandemie) den historischen Höchstwert von 63,8 Mrd. Euro erreicht. Im vorliegenden Kieler Subventionsbericht werden die wichtigsten Finanzhilfen des Bundes und der größten Steuervergünstigungen wiederum mit der Kieler Subventionsampel im Hinblick auf ihre graduelle Schädlichkeit klassifiziert ('rot'= aus gesamtwirtschaftlicher Sicht ersatzlos zu streichen, "gelb-orange" = widersprüchliche Subventionen, "gelb" = begründbare Subventionen, bei denen aber Sparpotentiale bestehen, "grün" = aus verschiedenen Gründen unvermeidlich). Von den Steuervergünstigungen über 100 Mill. Euro erhalten 22,3 Prozent ein rotes, 10,8 Prozent ein gelb-oranges, 63,4 Prozent ein gelbes und 3,5 Prozent ein grünes Ampelsignal. Bei den Finanzhilfen des Bundes über 100 Mill. Euro zeigt die Subventionsampel bei 11,9 Prozent auf Rot, bei 74,0 Prozent auf Gelb und bei 14,2 Prozent auf Grün. Der aktuelle Kieler Subventionsbericht enthält zudem einen Vergleich der Subventionen mit den gesamten Ausgaben des Bundes für Forschung außerhalb von Unternehmen und für Bildung. Die wohlfahrtssteigernden Zuschüsse des Bundes für Forschungstätigkeit außerhalb von Unternehmen beziffern sich im Jahr 2020 auf 13,1 Mrd. Euro. Die Forschungsausgaben betragen damit nur knapp 26 Prozent der Summe aus 'roten' und 'gelben' Finanzhilfen des Bundes. Bildungspolitik fällt in Deutschland zu guten Teilen in das Aufgabengebiet der Bundesländer. Aber auch der Bund ist in diesem Sektor präsent: 8,8 Mrd. Euro an Bundeszuschüssen fließen in die Bildung und in Kinder- und Jugendpolitik. Das sind nur 17 Prozent der "roten" und "gelben" Finanzhilfen des Bundes. Eine vorläufige Analyse der Hilfen des kombinierten Konjunktur-, Krisenbewältigungs- und Zukunftspakets vom Juni 2020 ergibt, dass etwa 72,6 Mrd. Euro, das sind 43,4 Prozent des Gesamtpakets, voraussichtlich subventionserhöhenden Charakter haben werden. The new Kiel Subsidy Report analyses the financial aid provided by the federal government (including ancillary budgets) and the tax concessions granted as a whole up to the 2020 budget. For the time being, the corona aid on the basis of the supplementary federal budgets is only documented for information purposes. The autonomous financial assistance provided by the federal states (and their municipalities) could no longer be documented in detail due to the transition of individual federal states from cameralistics to double budgeting, but the federal share of the financial assistance provided by the federal states could be documented. In order to gain an approximate overview of the total subsidies in the Federal Republic of Germany, the financial assistance provided by the Länder was estimated. On this basis, a total planned subsidy volume of just under 206 billion euros was calculated for the year 2020, excluding the Corona-related supplementary budgets. This is EUR 7.5 billion above the level of the previous year and EUR 36 billion above the peak value reached in 2010 in the wake of the global economic and financial crisis. In 2020, tax concessions will be EUR 67.5 billion, some EUR 1 billion or 1.5 percent above the prior-year level, excluding corona aid. The financial assistance provided by the federal government has risen continuously since the low point of 43.6 billion euros reached in 2014 and has reached the historic high of 63.8 billion euros in the federal budget for 2020 (i.e., before the assistance to combat the corona pandemic). In the present Kiel Subsidy Report, the most important financial aid from the federal government and the largest tax concessions are again classified with the Kiel subsidy traffic light in terms of their gradual harmfulness ("red" = to be abolished without replacement from a macroeconomic perspective, "yellow-orange" = contradictory subsidies, "yellow" = justifiable subsidies where there is potential for savings, "green" = unavoidable for various reasons). Of the tax concessions over 100 million euros, 22.3 percent receive a red traffic light signal, 10.8 percent a yellow-orange one, 63.4 percent a yellow one and 3.5 percent a green one. In the case of federal financial aid over 100 million euros, the subsidy traffic light shows red for 11.9 percent, yellow for 74.0 percent and green for 14.2 percent. The current Kiel Subsidy Report also contains a comparison of the subsidies with the total federal expenditure on research outside companies and on education. The welfare-enhancing subsidies provided by the Federal Government for research activities outside companies amount to 13.1 billion euros in 2020. Research expenditure thus amounts to only just under 26 percent of the sum of "red" and "yellow" federal financial assistance. Education policy in Germany is largely the responsibility of the Länder. However, the Federal Government is also present in this sector: 8.8 billion euro of Federal grants flow into education and into child and youth policy. This is only 17 per cent of the "red" and "yellow" financial aid provided by the Federal Government. A preliminary analysis of the aid provided by the combined economic stimulus, crisis management and future development package of June 2020 shows that some 72.6 billion euros, or 43.4 per cent of the total package, is likely to be of a subsidy-increasing nature.composition or in the composition of the wage tax classes may have caused an underestimation of wage tax revenues based on the update with macroeconomic variables.

Nach einem aktuellen deutsch-französischen Vorschlag soll in 10 EU-Ländern, inklusive Deutschlands, eine Finanzmarkttransaktionssteuer (FTS) mit einem Steuersatz von 0,2% beim Kauf von Wertpapieren eingeführt werden und auf Aktien großer Unternehmen beschränkt sein. Die Autoren vergleichen in ihrer Studie diesen Vorschlag in internationaler Perspektive, beurteilen dessen Stärken und Schwächen auf Basis der empirischen Evidenz und entwickeln daraus Politikempfehlungen. Sie befürworten insgesamt aus ökonomischer Sicht die Einführung einer FTS mit einem Steuersatz von 0,2%, da eine FTS auf Aktien eine international und historisch bewährte Steuer ist, die zu minimalen Kosten erhoben werden kann und nutzungsabhängig ist. Erstmals könnte ein zentralisiertes und europaweit harmonisiertes, elektronisches Besteuerungssystem für Finanztransaktionen etabliert werden. Die Autoren sehen allerdings die Beschränkung auf börsennotierte Aktien als die größte Schwäche einer solchen FTS an. Die bei Finanztransaktionen dominierenden Derivate würden ebenso wie der außerbörsliche Handel ausgenommen, der klassische Aktienhandel würde diskriminiert und auf einen großen Teil der potenziellen Steuereinnahmen würde verzichtet. Daher bestände nach ihrer Ansicht die beste Lösung darin, die Steuer von Anfang an auch auf Derivate und Anleihen zu erheben sowie den außerbörslichen Handel und darüber hinaus mittelfristig den Hochfrequenzhandel einzubeziehen. According to a recent German-French proposal, a financial market transaction tax (FTT) at a rate of 0.2% on the purchase of securities is to be introduced in 10 EU countries, including Germany, and limited to shares in large companies. In their study, the authors compare this proposal in an international perspective, assess its strengths and weaknesses on the basis of empirical evidence and develop policy recommendations. Overall, from an economic perspective, they support the introduction of an EU FTT at a tax rate of 0.2%, since an FTT on equities is an internationally and historically proven tax that can be levied at minimal cost, and that is usage-based. For the first time, a centralised and Europe-wide harmonised electronic taxation system for financial transactions could be established. However, the authors regard the limitation to traditional stock market trading - excluding the dominant derivatives, bonds and intraday trading - as the greatest weakness of such an FTT. Corporate stock markets and equity financing would be discriminated and a large part of potential tax revenues would not be exhausted. Therefore, in their view, the best solution would be to introduce a broader tax that includes derivatives and bonds, as well as over-the-counter trading and, in the medium term, high-frequency trading.

We evaluate the COVID-19 resilience of a Continental welfare regime by nowcasting the implications of the shock and its associated policy responses on the distribution of household incomes. Our approach relies on a dynamic microsimulation approach that combines a household income generation model estimated on the latest EU-SILC wave with novel nowcasting techniques to calibrate the simulations using external macro controls reflecting the macroeconomic climate during the crisis. We focus on Luxembourg, a country that introduced minor tweaks to the existing tax-benefit system which already contained instruments with a strong social insurance focus that gave certainty during the crisis. The income-support policy changes were effective in cushioning household incomes and mitigating an increase in income inequality in the early stages of the pandemic. The share of labour incomes dropped, but was compensated by an increase in benefits, reflecting the cushioning effect of the transfer system. Overall market incomes dropped and became more unequal. Their disequalizing evolution was, however, overpowered by an increase in tax-benefit redistribution. Net redistribution increased, driven by an increase in the generosity of benefits and larger access to benefits. These changes are mainly explained by the labour market shock, signalling the automatic stabilizers embedded in the pre-COVID system. The system was well-equipped ahead of the crisis to cushion household incomes against job losses. The methodology is scalable to other countries and well-designed to explore the impact of later stages in the COVID crisis, both economy-wide and sector-specific. The model is a real-time analysis and decision support tool to monitor the recovery, with high applicability for policymakers.

We analyze corporate tax avoidance in a theoretical model and in a stylized experimental Bertrand setting in which symmetric firms and consumers sell and buy a homogeneous product, when human participants make decisions as firms and consumers. We investigate how market power and information disclosure of firms’ tax avoidance behavior impacts corporate tax avoidance and market competition. By imposing a tax rating, corporate tax behavior becomes more transparent, and consumers actively and costly boycott firms that do not pay their taxes. Firms adapt and anticipate consumer boycotts and increase tax payments, and prices. When rating disclosure is voluntary, the positive effect on corporate tax compliance vanishes in large markets.

Tax-benefit microsimulation models are typically used to quantify the effect of specific policy changes on the income distribution based on representative microdata. Such analysis evaluates policies by considering how different tax-benefit elements interact given personal, household and labour market characteristics. Using hypothetical household data instead helps address broader questions of policy design and systemic (cross-national) differences. This article introduces the Hypothetical Household Tool (HHoT) in combination with the microsimulation model EUROMOD to analyse European tax-benefit policies from a comparative perspective. It presents a series of applications from social welfare analysis illustrating how hypothetical data can benefit comparative academic and policy research.

Mit höherem Grundfreibetrag und höherem maximalen Grenzsteuersatz Eckart Bomsdorf schlägt einen neuen, transparenten und flexiblen Einkommensteuertarif vor, der auch den Solidaritätszuschlag für besonders hohe Einkommen obsolet macht.

One third of Eritrea's citizens live in exile, and their government uses coercion, intimidation, and manipulation of patriotism to maintain financial flows from the diaspora through a rehabilitation tax and by delegating welfare responsibilities to its citizens abroad. Over one million Eritreans reside in Arab states, yet, we know little about their attitudes towards the homeland regime. Contrary to their compatriots in Europe and North America, they do not have political asylum and instead depend on work contracts for their residence permits. This makes them vulnerable to demands of transnational Eritrean institutions, which issue vital documents in exchange for fulfillment of financial obligations. The diasporic political space is doubly restricted, since authoritarian host states neither permit political activities, nor do they provide reliable protection from the Eritrean regime. This article explores the extent to which Eritreans in the Arab Gulf and Sudan can avert coercion by their home government, and how these states disempower diasporic contention. Cover Image: Market in Asmara, Eritrea. Image by author.

In the early 1970s, hours worked per working-age person in Spain were higher than in the United States. Starting in 1975, however, hours worked in Spain fell by 40%. We find that 80% of the decline in hours worked can be accounted for by the evolution of taxes in an otherwise standard neoclassical growth model. Although taxes play a crucial role, we cannot argue that taxes drive all of the movements in hours worked. In particular, the model underpredicts the large decrease in hours in 1975–1986 and the large increase in hours in 1994–2007. The lack of productivity growth in Spain during 1994–2015 has little impact on the model’s prediction for hours worked.

In diesem Kieler Subventionsbericht werden die Finanzhilfen des Bundes (einschließlich Nebenhaushalte) und die Steuervergünstigungen der Gebietskörperschaften insgesamt bis zum Jahr 2018 dokumentiert. Im Jahr 2018 nahmen laut Bundeshaushaltsplan die gesamten Finanzhilfen des Bundes abermals deutlich zu, und zwar um 7,5 Prozent auf 56,4 Mrd. Euro. Die Steuervergünstigungen insgesamt betrugen im Jahr 2018 knapp 62,0 Mrd. Euro. Es wurde zudem die Subventionsampel aktualisiert, welche die wichtigsten Finanzhilfen des Bundes und der größten Steuervergünstigungen im Hinblick auf deren graduelle Schädlichkeit klassifiziert. Danach sind etwas über 20 Prozent "rot" (= ersatzlos zu streichen) gekennzeichnet. Um einen ungefähren Überblick über die gesamten Subventionen in der Bundesrepublik zu gewinnen, wurden ergänzend die Länderfinanzhilfen in zwei Szenarien geschätzt. Der Subventionsbericht enthält darüber hinaus eine Sonderauswertung der Finanzhilfen des Bundes für den Verkehrssektor. Den Schwerpunkt bilden dabei Leistungen an das Eisenbahnwesen (2018: über 20 Mrd. Euro). The present Kiel Subsidy Report documents the financial assistance provided by the federal government (including ancillary budgets) and the tax concessions granted by local authorities until 2018. In 2018, according to the federal budget, total federal financial aid again increased significantly, by 7.5 percent to 56.4 billion euros. The total tax breaks in 2018 amounted to just under 62.0 billion euros. In addition, the subsidy traffic light has also been updated, which classifies the most important financial aids of the federal government and the largest tax concessions with regard to their gradual harmfulness. According to this, just over 20 percent are marked "red" ("= to be deleted without replacement). In order to gain an approximate overview of the total subsidies in the Federal Republic of Germany, the state financial assistance was additionally estimated in two scenarios. The subsidy report also contains a special evaluation of the financial aid provided by the Federal Government for the transport sector. The focus here is on payments to the railway sector (2018: over 20 billion euros).

I argue that by hiring former legislators firms can impact the enforcement of rules. I test the argument with data on firm-level taxes and the IRS's enforcement activities. I compile a database of publicly listed firms, which have hired Members of Congress (MCs) in the period 2004-2015. I show that hiring a former MC decreases the average company's tax rate. The effect is strongest when firms hire the best connected former MCs who served in committees responsible for oversight of the IRS. To investigate whether the effect is driven by selective enforcement, I collect data on IRS audits and find that hiring a former MC is associated with a lower probability of being audited. Additional tests do not suggest that the findings are driven by general rule changes or lobbying activities. This indicates that rules are enforced differently against politically connected firms.

Die Bekämpfung der internationalen Steuervermeidung von multinationalen Unternehmen (MNU) und das Unterbinden des verwandten schädlichen Steuerwettbewerbs, der innerhalb der EU durch die nationale de jure-Souveränität der Mitgliedsstaaten im Steuerbereich stattfindet, erfordert zwangsläufig politischen Handlungsbedarf auf EU-Ebene. In den letzten fünf Jahren ist diese Problematik vor allem nach einer Serie mehrerer Enthüllungen - den Luxemburg-Leaks, den Swiss-Leaks, den Panama und Paradise Papers sowie Steuerskandalen von großen (IT-)Konzernen wie Google, Amazon und Apple - zunehmend im Mittelpunkt der öffentlichen und politischen Diskussion gerückt. Weitgehende EU-Initiativen der Steuerharmonisierung und notwendige Steuerreformen in der EU, um der Steuervermeidung und dem schädlichen Steuerwettbewerb langfristig entgegenzuwirken, scheitern allerdings allesamt trotz mehrfachen und jahrzehntelangen Versuchen im Rat der EU. Die vorliegende Arbeit untersucht EU-interne Bemühungen und Lösungsversuche der Steuervermeidung von MNUs sowie grundlegende institutionelle Schwierigkeiten zur Bekämpfung der Problematik. Ein alternativer Lösungsweg durch die G20 und OECD wird analysierend nachgegangen, die durch die OECD-BEPS-Initiative und ihre unmittelbare Umsetzung in der EU belegt wird. Diese Arbeit zeigt, dass die G20/OECD-Ebene tatsächlich ein realistischer Lösungsansatz ist, um globale Steuervermeidung multinationaler Unternehmen auf EU-Ebene zu bekämpfen., Over the past five years, tax avoidance by multinational companies (MNC) has increasingly become the focus of public and political debate, particularly following a series of revelations - the Luxembourg leaks, the Swiss leaks, the Panama and Paradise Papers, as well as tax scandals by large (IT) corporations such as Google, Amazon and Apple. At EU level, combating international tax avoidance by MNCs necessarily requires common political action, especially in the context of harmful tax competition within the EU. Yet, extensive EU initiatives for tax harmonization and tax reforms to counter tax avoidance and damaging tax competition have repeatedly all failed to reach the necessary consensus in the Council of the EU. This paper examines internal EU efforts and attempts to resolve tax avoidance by MNCs as well as fundamental institutional challenges that hinder the EU from tackling the issue at hand. An alternative solution approach through the G20 and OECD will be consequently investigated, as substantial progress has been made in the EU following OECD's BEPS (Base Erosion and Profit Shifting) initiative. In conclusion this paper shows that the G20/OECD framework provides a powerful tool and a realistic alternative in combating tax avoidance at EU level.

The IFS Green Budget 2019, in association with Citi and the Nuffield Foundation, is edited by Carl Emmerson, Christine Farquharson and Paul Johnson, and copy-edited by Judith Payne. The report looks at the issues and challenges facing Chancellor Sajid Javid as he prepares for his first Budget.

Die vorliegende Arbeit beschäftigt sich mit der Überprüfung der Wirtschafts-, Haushalts- und Steuerpolitik im Rahmen des Europäischen Semesters. Ihr Ziel ist es, die wesentlichen Bereiche aufzuzeigen, in welchen es nötig wurde, Erneuerungen vorzunehmen, um die Zielrichtungen und Prioritäten einzuhalten, die während desselben vereinbart wurden. The current paper examines the supervision of economic, budgetary and fiscal policies of the Spanish State carried out within the framework of the European Semester, with the aim to identify the main areas were essential amendements have been introduced in order to comply with the guidelines and priorities issued from the EU level. El presente trabajo analiza la supervisióN de las políticas económicas, fiscales y presupuestarias del Estado español llevada a cabo en el marco del Semestre Europeo, con el objeto de identificar los principales ámbitos en los que ha sido necesario realizar reformas para cumplir con las orientaciones y prioridades acordadas en el mismo.

Die öffentliche Debatte um den Solidaritätszuschlag nimmt gegenwärtig Fahrt auf. Am 9. August legte das Bundesfinanzministerium einen Gesetzesentwurf vor, der die Ergänzungsabgabe für gut 90% der Steuerzahler zurückführt. Dies soll durch die erhebliche Erhöhung der derzeit geltenden Freigrenze erreicht werden. Die Beibehaltung des Solidaritätszuschlags für einen Teil der Steuerzahler wirft allerdings einige Fragen auf, die der folgende Beitrag diskutiert. Zur Einordnung des Gesetzesentwurfs werden verschiedene Reformszenarien simuliert sowie deren Effekte auf das Steueraufkommen, die Einkommensverteilung und die Beschäftigung dargestellt.

This paper examines the prospects and feasibility of using the Association Agreement between Ukraine and the EU as a roadmap for reorienting the Ukrainian brown economy toward a green economy, making use of green financial instruments in the process. The first chapter is dedicated to the concept of green financial policy as well as its main fiscal and market instruments. The second chapter explores in detail the state of climate-related affairs in Ukraine, the country's commitments to numerous international environmental agreements as well as the role of the EU Association Agreement and its place in the Ukrainian economic context. The third chapter considers the political, economic and social measures required to establish a green financial policy. Our central findings are as follows: (1) Although Ukraine has been making progress towards a green financial policy in recent years, there is no doubt that the country needs technical and financial assistance from its European partners. The Association Agreement between Ukraine and the countries of the European Union provides an essential basis for building a green economy in Ukraine. (2) Despite efforts to mobilise internal green financial resources, the Ukrainian Government is struggling with what has already been achieved and is at a crossroads in moving in a different direction. For this reason, local and even non-governmental organisations in Ukraine today have often a greater direct influence on the process of building a green economy than the government itself. Two promising examples of Ukrainian companies seeking a green reputation are the Ukrainian Green Bank (Ukrgasbank) and the large energy company DTEK.

This thesis presents three self-contained essays that emphasize the relevance of household heterogeneity and distributional implications in the analysis of business cycle dynamics and fiscal policy. In Chapter 2, I investigate the impact of redistributive taxation on private borrowing constraints and the cross-sectional distributions of consumption and income. I show that tax policy can have a substantial effect on households’ access to private credit markets in the sense that borrowing constraints become tighter when redistribution is increased. Chapter 3 studies the role of household heterogeneity in the transmission of government expenditure shocks and provides a mechanism that naturally generates state-dependent fiscal multipliers. In Chapter 4, I demonstrate that interpersonal comparison is an important driver of short-run credit movements.

Die vorliegende Studie liefert in drei gleichrangigen Teilen empirische Befunde zu den Steuern und Beiträgen auf lokaler Ebene. In den ersten beiden Teilen wird die Realsteuerpolitik deutscher Kommunen quantitativ datenempirisch und qualitativ in Form einer Expertenbefragung untersucht. Hierbei wird insbesondere der Frage nachgegangen, welche Determinanten das gemeindliche Hebesatzniveau bei der Gewerbesteuer und den Grundsteuern A und B bestimmen. Der dritte Teil analysiert die Beitragseinnahmen der Industrie- und Handelskammern. Der IHK-Beitrag ist deren zentrale Einnahmeposition und knüpft ebenfalls an der gewerbesteuerlichen Bemessungsgrundlage an. Die Abhängigkeit von einer zum Teil volatilen Bemessungsgrundlage stellt die Kammern bei ihrer Budgetplanung vor große Herausforderungen. Zur Steigerung der Planungsgenauigkeit wurde ein Prognosemodell entwickelt, das einen präziseren Rückschluss auf künftige Beitragseinnahmen zulässt., The dissertation provides empirical findings on taxes and contributions at local level in three equal parts. In the first two parts, the tax policy of German municipalities is examined quantitatively in a data-empirical and qualitative manner in the form of an expert survey. In particular, the question of which factors determine the municipal levy rate for local trade tax and property taxes will be exam-ined. The third part analyzes the contribution of the Chambers of Commerce and Industry. The IHK-contribution is its central revenue position and is also linked to the assessment basis of the trade tax. The dependency on a partially volatile tax base presents the chambers with major budget planning challenges. To increase planning accuracy, a forecasting model was developed that allows a more precise conclusion on future contribution income.

This thesis addresses three issues of (optimal) fiscal policy related to recent economic developments. The first essay refers to specific economic problems arising in a monetary union by building on a two-country DSGE model where the two countries belong to a monetary union featuring intra-union trade balance imbalances. It is explored if and how a unilaterally implemented budget-neutral tax shift from direct to indirect taxation (fiscal devaluation) may decrease these imbalances. The fiscal devaluation is simulated as a decrease in the social security contributions and an increase in the value added tax. In the first part of the essay, the determinants of the effectiveness of a fiscal devaluation in raising the trade balance are explored. In the second part, these insights are used to simulate a fiscal devaluation applied in the Euro area countries featuring large trade balance deficits. It is found that a fiscal devaluation may be quite effective in reducing trade balance imbalances. In the second essay, the event of a financial shock is regarded. A closed-economy DSGE model is used to simulate a private debt deleveraging shock in a situation where the monetary policy is constrained by the zero lower bound. It is shown that huge welfare losses may arise in such a situation where nominal interest rates are at the zero lower bound. Building on this insight, fiscal policy measures aiming at economic stabilization are investigated. It is found that applying a constrained-optimal fiscal policy in this situation of monetary policy being constrained by the zero lower bound may be highly effective where following the optimal fiscal policy implies a prolonged period of zero interest rates. Finally, the third essay addresses the issue of national distributive effects of these fiscal policy measures by regarding heterogeneous agents within a single country and raising the question of an appropriate social welfare measure. A closed-economy DSGE model populated by two types of households is used to simulate an interest spread shock. While in the main part of the paper the Ramsey planner is modeled in a utilitarian fashion, the results are compared to the case of a Ramsey planner maximizing a social welfare function in the spirit of Rawls. The results indicate that welfare losses of an interest spread shock can be reduced to a larger extent by taxing interest income than by using wage taxes. Moreover, as a central point, it is found that maximizing economy-wide welfare may involve enlarging the disparity between agents if using a utilitarian definition of a social welfare function. Using a social welfare function in the spirit of Rawls can completely offset the disparity between groups but implies a significant decrease in the savers' welfare as well as large output fluctuations. In sum, this thesis shows that fiscal policy may be quite effective in mitigating welfare losses of economic adjustment processes or financial shocks but that distributive issues of these policies seem to be of importance and should be considered in the context of optimal fiscal policy.