„… increased tax exemption for kids73 probably did boost birth rates. They estimate that the policy change …” „… boost the Hungarian fertility rate. As myths of overpopulation and dramatic changes in modern culture …” „… changes everything. And no-taxes is gallant gesture but it is not everything.63 7. For the time being …”

„… service at reasonable tax rates whereas other municipalities can. This inability to provide an adequate …” „… provide a comparable level of services by levying tax rates that are comparable to other jurisdictions …” „… governments which do not have autonomy to set tax rates, local governments in Germany can set tax rates on …”

„… as the tax revenue which a jurisdiction could raise if it applied a standard tax rate to a standard …” „… raise if it applied a standard tax rate to a standard set of own-source taxes. One way of measuring this …” „… cancelled out by lower grants is the marginal equalisation tax rate - also known as „tax back” or …”

„… potential (not the assessed) tax base the average national tax rate. In Canada, where the equalization …” „… same quantity/quality mix of services and pay the same amount of taxes. ∑ ,,,.. , = k for each local …” „… applied to the taxes and/or levies asked to finance the service. Quite obviously, the standards on taxes …”

„… jurisdiction. Thus, the tax policy element involving jurisdictional controls over rates or bases at the margin …” „… implementation is by the Länder, both for the revenue and spending sides. The decentralized tax administration …” „… with central policy making creates inefficiencies in the operation of taxes such as the VAT (the Court …”

„… public infrastructure investment programme of €18bn. The lower tax rate is cut from 15% to 14%, and the …” „… interest rate / taxes, due to the extraordinarily high degree of uncertainty. Already in the times of the …” „… stabilization might have been a poor strategy around the change-of-year 2008/09 - especially because uncertainty …”

„… rates!, in: EC Tax Review 2007, S. 118-120. Spengel (2009): Bilanzrechtsmodernisierung – Zukunft der …” „… Europäischen Rates v. 23./24.3.2000. 230 temen und europarechtlichem Antidiskriminierungserfordernis scheint …” „… die Reichweite der Modelle wird die Common Consolidated Corporate Tax Base (CCCTB) favorisiert. Die …”

„… the rates (within federal limits) of several regional and local taxes that could cover less than 10 …” „… came from corporate income tax (whose rate the regional government can adjust) while another 10 per …” „… region and changed every year. Individual share levels of federal taxes were subject to negotiation …”

„… the administrative organization, deciding upon municipal tax powers and changing the city charter …” „… in the American Federal System 241 desire, or change from one charter to another. Generally, large …” „… of services, such as rates to be charged, may be regulated by the state government or by the …”

„… taxation-autonomy, the Länder may decide the rate of acquisition of land tax in their respective territory (Art. 105 …” „… para. 2a sentence 2 BL). • Changes to make the tax administration system more effective (Appendix 2 …” „… . It changes numerous provisions and amends no less than 25 of the 146 articles of the German Basic Law …”

„… power to change the tax rates and the tax bases of all those taxes (although the level of tax power …” „… number to the federal tax brackets, but the state governments can change the tax rates and introduce 1 …” „… have no regulatory power over them, and cannot change tax bases or tax rates. Companies pay their …”

„… example, they may not raise income tax, value-added tax, general sales tax, rates on property or customs …” „… would change in the German Constitution was the way it treated municipalities. The role of local …” „… municipalities to raise property taxes and they may also impose surcharges on certain services and taxes imposed …”

„… interest rates in the future can be expected to lead to more heavily rising interest-to-tax revenue ratios …” „… taxes which have been allocated exclusively to the states are harmonized, resulting in tax rates and …” „… 307 There is virtually no difference in the tax burdens in different states. Furthermore, tax rates or …”

„… or tax discount. They require the right to set the tax rate on their share of income-tax. Obviously …” „… provide.” When it comes to detail, the Financial Constitution of the Land, including the tax-related parts …” „… cent when it comes to finance and tax law related material. The 1994 Commission to draft constitutional …”

„… Customs and trade regulations Tax rates Access to financing Political Instability Organized crime/mafia …” „… positions are tax rates, tax administration and customs, with intensity scores of 50, 49 and 48 …” „… , respectively. These barriers have tended to decrease over time. Note that tax rates were the top barrier in …”