TY - THES A1 - Bach, Stefan T1 - Empirical studies on tax distribution and tax reform in Germany T1 - Empirische Studien zu Steuerlastverteilung und Steuerreformen in Deutschland N2 - This professorial dissertation thesis collects several empirical studies on tax distribution and tax reform in Germany. Chapter 2 deals with two studies on effective income taxation, based on representative micro data sets from tax statistics. The first study analyses the effective income taxation at the individual level, in particular with respect to the top incomes. It is based on an integrated micro data file of household survey data and income tax statistics, which captures the entire income distribution up to the very top. Despite substantial tax base erosion and reductions of top tax rates, the German personal income tax has remained effectively progressive. The distribution of the tax burden is highly concentrated and the German economic elite is still taxed relatively heavily, even though the effective tax rate for this group has significantly declined. The second study of Chapter 2 highlights the effective income taxation of functional income sources, such as labor income, business and capital income, etc. Using income tax micro data and microsimulation models, we allocate the individual income tax liability to the respective income sources, according to different apportionment schemes accounting for losses. We find that the choice of the apportionment scheme markedly affects the tax shares of income sources and implicit tax rates, in particular those of capital income. Income types without significant losses such as labor income or transfer incomes show higher tax shares and implicit tax rates if we account for losses. The opposite is true for capital income, in particular for income from renting and leasing. Chapter 3 presents two studies on business taxation, based on representative micro data sets from tax statistics and the microsimulation model BizTax. The first part provides a study on fundamental reform options for the German local business tax. We find that today’s high concentration of local business tax revenues on corporations with high profits decreases if the tax base is broadened by integrating more taxpayers and by including more elements of business value added. The reform scenarios with a broader tax base distribute the local business tax revenue per capita more equally across regional categories. The second study of Chapter 3 discusses the macroeconomic performance of business taxation against the background of corporate income. A comparison of the tax base reported in tax statistics with the macroeconomic corporate income from national accounts gives hints to considerable tax base erosion. The average implicit tax rate on corporate income was around 20 percent since 2001, and thus falling considerably short of statutory tax rates and effective tax rates discussed in the literature. For lack of detailed accounting data it is hard to give precise reasons for the presumptive tax base erosion. Chapter 4 deals with several assessment studies on the ecological tax reform implemented in Germany as of 1999. First, we describe the scientific, ideological, and political background of the ecological tax reform. Further, we present the main findings of a first systematic impact analysis. We employ two macroeconomic models, an econometric input-output model and a recursive-dynamic computable general equilibrium (CGE) model. Both models show that Germany’s ecological tax reform helps to reduce energy consumption and CO2 emissions without having a substantial adverse effect on overall economic growth. It could have a slightly positive effect on employment. The reform’s impact on the business sector and the effects of special provisions granted to agriculture and the goods and materials sectors are outlined in a further study. The special provisions avoid higher tax burdens on the energy-intensive production. However, they widely reduce the marginal tax rates and thus the incentives to energy saving. Though the reform of special provisions 2003 increased the overall tax burden of the energy-intensive industry, the enlarged eligibility for tax rebates neutralizes the ecologic incentives. Based on the Income and Consumption Survey of 2003, we have analyzed the distributional impact of the ecological tax reform. The increased energy taxes show a clear regressive impact relative to disposable income. Families with children face a higher tax burden relative to household income. The reduction of pension contributions and the automatic adjustment of social security transfers widely mitigate this regressive impact. Households with low income or with many children nevertheless bear a slight increase in tax burden. Refunding the eco tax revenue by an eco bonus would make the reform clearly progressive. N2 - Diese Habilitationsschrift fasst verschiedene empirische Studien zu Steuerlastverteilung und Steuerreformen in Deutschland zusammen. In Kapitel 2 werden zwei Studien zur effektiven Einkommensteuerbelastung dargestellt. Die erste Studie analysiert die effektive Einkommensteuerbelastung auf der persönlichen Ebene, insbesondere bei Personen mit hohen Einkommen. Grundlage der Analyse ist ein integrierter Mikrodatensatz aus Haushaltserhebungen und Steuerstatistik, der die vollständige Einkommensverteilung zuverlässig abbildet. Trotz erheblicher Steuerbegünstigungen und Senkungen der Spitzensteuersätze wirkt die deutsche Einkommensteuer klar progressiv, auch wenn die Belastung der Top-Verdiener in den letzten Jahren deutlich gesunken ist. Die zweite Studie in Kapitel 2 analysiert die effektive Einkommensteuerbelastung von verschiedenen funktionalen Einkommensquellen. Auf Grundlage von steuerstatistischen Mikrodaten und Mikrosimulationsmodellen analysieren wir die Anteile der Einkunftsarten an der Steuerbelastung für verschiedene Aufteilungsregeln unter Berücksichtigung von Verlusten. Die Wahl der Aufteilungsregel wirkt sich spürbar auf den Steueranteil und die impliziten Steuersätze von Einkommensarten aus, wenn Verluste berücksichtigt werden, vor allem bei den Vermögenseinkommen. Kapitel 3 enthält zwei Studien zur Unternehmensbesteuerung, die auf repräsentativen Einzeldatensätzen der Steuerstatistik und dem Mikrosimulationsmodell BizTax basieren. Zunächst wird eine Mikrosimulationsanalyse zu grundlegenden Reformmodellen für die Gewerbesteuer vorgestellt. Die Ergebnisse zeigen, dass die starke Konzentration des Gewerbesteueraufkommens auf die Unternehmen mit höheren Gewinnen deutlich vermindert werden kann, wenn die Bemessungsgrundlagen verbreitert werden, durch Einbeziehung aller Unternehmen und eine Ausweitung auf weitere Komponenten der betrieblichen Wertschöpfung. Diese Reformszenarien verteilen das Steueraufkommen je Einwohner deutlich gleichmäßiger über die Regionen. In der zweiten Studie des Kapitels 3 analysieren wir das Unternehmensteueraufkommen vor dem Hintergrund der gesamtwirtschaftlichen Unternehmensgewinne. Ein Vergleich der steuerlichen Bemessungsgrundlagen mit den entsprechenden Unternehmensgewinnen der Volkswirtschaftlichen Gesamtrechnungen ergibt eine beträchtliche Besteuerungslücke. Die durchschnittliche effektive Unternehmensteuerbelastung dürfte sich seit 2001 um 20 Prozent bewegt haben. Dies ist deutlich niedriger als die nominalen tariflichen Steuersätze und die effektiven Steuersätze, die in der Literatur ermittelt werden. Mangels detaillierter statistischer Erfassung der steuerlichen Gewinnermittlung ist es derzeit nicht möglich, diese Besteuerungslücke genauer aufzuklären. In Kapitel 4 werden verschiedene Studien zur ökologischen Steuerreform dargestellt. Zunächst werden die wissenschaftlichen, ideologischen und politischen Hintergründe dieser Reform erläutert. Danach wird eine erste systematische Wirkungsanalyse dargestellt. Dabei werden zwei makroökonomische Modelle eingesetzt, ein ökonometrisches Input-Output-Modell und ein empirisches rekursiv-dynamisches allgemeines Gleichgewichtsmodell. Die Ergebnisse zeigen, dass die ökologische Steuerreform den Energieverbrauch und die CO2-Emissionen spürbar senken kann, ohne dass dies nennenswerte Wachstumseinbußen nach sich ziehen würde. Ferner löst die Reform leicht positive Beschäftigungseffekte aus. Die Wirkungen der ökologischen Steuerreform nach Wirtschaftsbereichen und die Wirkungen der Steuervergünstigungen für Landwirtschaft und Produzierendes Gewerbe werden in einer weiteren Studie analysiert. Die Steuervergünstigungen vermeiden höhere Belastungen in den energieintensiven Produktionsbereichen. Zugleich reduzieren sie die Grenzbelastungen und somit die Anreize zum Energiesparen in diesen Branchen weitgehend. Die Reform der Steuervergünstigungen hat zwar die Belastungen für die energieintensive Wirtschaft seit 2003 erhöht. Die zusätzlichen Anreizwirkungen wurden aber durch die Ausweitung des „Spitzenausgleichs“ konterkariert. Die Effekte der ökologischen Steuerreform auf die Einkommensverteilung wurden auf Grundlage der Einkommens- und Verbrauchsstichprobe 2003 untersucht. Die erhöhten Energiesteuern wirken klar regressiv bezogen auf das verfügbare Einkommen. Familien mit Kindern werden relativ stärker belastet. Die Senkung der Rentenbeiträge und die automatische Anpassung von Sozialleistungen mildern die regressive Belastungswirkung. Bei Haushalten mit niedrigen Einkommen oder bei Familien mit vielen Kindern bleiben jedoch Nettobelastungen bestehen. Eine Rückerstattung des Ökosteueraufkommens durch einen „Ökobonus“ würde die gesamten Verteilungswirkungen der Reform deutlich progressiv machen. KW - Steuerlastverteilung KW - Steuerreform KW - Mikrosimulation KW - Evaluierung der Steuerpolitik KW - Tax distribution KW - tax reform KW - microsimulation KW - tax policy evaluation Y1 - 2010 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-60289 ER - TY - RPRT ED - Petersen, Hans-Georg T1 - Tax systems and tax harmonisation in the East African Community (EAC) T2 - Finanzwissenschaftliche Diskussionsbeiträge N2 - In the first part of the report of the GTZ expert group an overview on the basics of integration and tax harmonisation within a common market is given. Chapter II. concentrates on the problems of national and international tax law regarding double taxation before the harmonisation process within the EU is described in detail. This process is not a best practice example but at least the experiences made in the course of the last five decades are interesting enough and might contribute important information for regions, which more or less recently have started a similar endeavour. The harmonisation needs are discussed for value added taxation (VAT), excise taxation, and income taxation. The problems of tax administrations, procedures laws, taxpayers’ rights and obligations as well as tax compliance are also taken into consideration. The second part of the study reviews the national tax systems within the EAC member countries. Before the single taxes are described in more detail, the macroeconomic situation is illuminated by some basic figures and the current stand of the inner-community integration analysed. Then the single tax bases and tax rates are confronted to shed some light on the necessities for the development of a common market within the near future. Again the value added tax laws, excise taxes and income taxes are discussed in detail, while regarding the latter the focus is on company taxation. For a better systematic analysis the national tax laws are confronted within an overview. The chapter is closed with a summary of the tax rates applied and a rough estimation of the tax burdens within the Partner States. The third part of this report contains the policy recommendations of the expert group following the same structures as the chapters before and presenting the results for the VAT, the excises and the corporate income tax (CIT). Additionally the requirements for tax procedures and administration as well as problems of transparency and information exchange are discussed in detail before the strategic recommendations are derived in close relation to the experiences made within the EU harmonisation process. The recommendations are based on the following normative arguments: (1) Tax harmonisation is a basic requirement for economic integration. (2) Equality of taxation is an imperative of tax justice and demands the avoidance of double taxation as well as the combat of tax evasion and corruption. (3) The avoidance of harmful tax competition between the Partner States. (4) The strengthening of taxpayers’ rights in tax procedures. Hence, all kinds of income, goods and services should be taxed once and only once. T3 - Finanzwissenschaftliche Diskussionsbeiträge - 60 KW - centralization KW - decentralization KW - ethnic differences KW - fiscal federalism KW - fiscal planning KW - good governance KW - harmonization KW - integration KW - nation building KW - revenue sharing KW - sustainable fiscal policy KW - tax reform KW - compliance KW - corruption KW - direct taxes KW - double taxation KW - East African Community KW - indirect taxes KW - information exchange KW - international tax law KW - revenue authorities KW - tax administration KW - taxation KW - tax harmonization KW - tax system KW - transparency Y1 - 2010 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-44693 SN - 1864-1431 SN - 0948-7549 IS - 60 ER - TY - RPRT A1 - Petersen, Hans-Georg T1 - Integration, decentralization, taxation, and revenue sharing BT - good governance, sustainable fiscal policy and poverty reduction as peace-keeping strategies T2 - Finanzwissenschaftliche Diskussionsbeiträge N2 - The paper tries to shed some light on the problems of centralization and decentralization within an economic union and the federal member states. Integration and decentralization are not opposite policy strategies but both meaningful if the single public goods and services supplies are analyzed in more detail. Both strategies doubtlessly have advantages, which can be realized if the manifold possibilities are combined in an efficient approach of good governance. Best practice approaches in inter- or supra-national integration, fiscal federalism and taxation do exist and have to be successfully implemented. Obviously such a modern fiscal policy has to be accompanied by an appropriate monetary policy, which in an economic union has to be carried out by an independent central bank as one of the necessary countervailing powers in a democratic setting. A modern fiscal policy strategy efficiently controls budget deficits, which naturally have to be limited to finance reliable public investments. Such strategy has to be safeguarded through modern methods of budgeting and fiscal planning. Modern public management with a clear code of conduct for the government officials ensures corruption free administration. T3 - Finanzwissenschaftliche Diskussionsbeiträge - 57 KW - centralization KW - decentralization KW - ethnic differences KW - fiscal federalism KW - fiscal planning KW - sustainable fiscal policy KW - tax reform Y1 - 2008 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-27367 SN - 1864-1431 SN - 0948-7549 IS - 57 ER - TY - BOOK A1 - Silagadze, Avtandil A1 - Gelaschwili, Simon T1 - Die Entwicklung der Finanzpolitik in Georgien N2 - This paper gives an outline of the evolution of fiscal policy in Georgia. Starting in the mid-1990s, the authors break the recent Georgian history into two main periods, separated by the Rose Revolution of 2003. The first period was marked by some first efforts to generate and stabilize tax revenues, which were largely offset by the financial crisis of 1998. The Georgian budget at that time was largely financed by foreign sources. Following the Rose Revolution the country’s financial situation has improved, hyperinflation was overcome and public revenues have steadily increased due to administrative changes and tax law reforms. T3 - Finanzwissenschaftliche Diskussionsbeiträge / Special series G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik - G-02 KW - tax reform KW - fiscal policy KW - state budget KW - revenues and expenditures Y1 - 2007 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-18500 ER - TY - BOOK A1 - Petersen, Hans-Georg T1 - Nachhaltigkeit in Finanz- und Sozialpolitik : Probleme und Lösungsansätze für denTransformationsprozess in Georgien N2 - The paper describes the content of the project “Tax-/Transfer-Reform and Fiscal Responsibility: Pathways to a Sustainable Fiscal Policy in Georgia”, which is supported for the period Fall 2005 to Spring 2008 by the VolkswagenStiftung. Within the project a knowledgetransfer is organized, concentrating on state theory, tax and transfer reform, revenue sharing as well as fiscal equalization. A short overview on the current situation in Georgia is presented. Then the main project components – tax reform, tax revenue estimation and microsimulation – are briefly discussed. T3 - Finanzwissenschaftliche Diskussionsbeiträge / Special series G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik - G-01 KW - Sustainable fiscal policy KW - tax reform KW - fiscal equalization KW - microsimulation KW - transformation Y1 - 2007 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-18495 ER -