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Gerrit B. Koester - The political economy of tax reforms

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Gerrit B. Koester

The political economy of tax reforms

Series: Neue Studien zur Politischen Ökonomie

Volume 5 2009

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Titelei/Inhaltsverzeichnis S. 2-16

Introduction S. 17-18

The German tax system – overview S. 19-21

Historical roots of the German tax system S. 21-22

Development of the revenue structure S. 22-24

Development of the German tax system in international perspective S. 24-29

Important trends in the development of the German tax system S. 29-32

The relationship of social security contributions and taxation S. 32-35

Empirical approaches to the analysis of tax policy S. 36-38

A new data-set on tax reforms in Germany S. 38-40

Reliability of the data S. 40-47

The role of reunification and temporary measures S. 48-50

New regulations by fiscal effects S. 50-51

Timing of reforms S. 51-52

Increases, reductions and reform intensity in the main taxes S. 52-55

Summary of findings S. 55-56

Wage and income tax S. 56-65

Business taxes – corporate profit and local trade tax S. 65-72

Value-added tax S. 72-75

Main excises: mineral oil and tobacco taxes S. 75-79

Property taxes S. 79-84

Summary S. 84-85

Excursus: Macroeconomic development in Germany 1950-2005 S. 85-88

Capital mobility, international tax competition and tax policy S. 89-93

The influence of tax competition on tax policy – evidence from tax rates and tax burdens S. 93-96

The influence of tax competition on tax policy S. 96-97

The financing and the stabilization function S. 97-106

Tax reforms as a reaction to cold progression S. 106-109

Tax smoothing S. 109

Summary of findings S. 109-110

Legislative competencies in tax policy and political development S. 110-124

Polit-economic approaches to tax policy – overview S. 124-126

Status quo bias and inertia in tax policy S. 126-129

Fiscal illusion by timing of tax reforms S. 129-131

Opportunistic behavior S. 131-136

The partisan politics approach S. 136-144

The role of divided government: partisan governments in a bicameral legislature S. 144-151

Combined testing of different approaches S. 151-153

Summary S. 153-154

Economic voting and tax policy – general approach and related literature S. 154-156

The influence of tax reforms on elections – empirical analysis S. 156-165

Summary and conclusion S. 166-168

Bibliography S. 169-185

doi.org/10.5771/9783845216096

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