外文資料翻譯---稅收收入征稅的激勵(lì)效應(yīng)-其他專業(yè)-在線瀏覽
2025-03-24 10:24本頁面
【正文】 ngs being equal, a state?s level of tax enforcement and thus tax revenue will be lower the higher the marginal tax rate on its tax revenue. In our empirical analysis, we examine how these marginal tax rates affect state?s tax revenue. Germany?s federal system allows us to identify these effects since marginal tax rates substantially vary across states. For example, the marginal tax rates on ine tax revenue in 1999 range between 70% (NordrheinWestfalen) and 92% (Saarland). Our main result is that the marginal tax rates imposed by the equalization system have a significantly negative effect on states? tax revenue. This indicates that equalizing transfers have a negative impact on tax enforcement and, thus, distort states? fiscal decisions. Furthermore,we also find that lump sum grants by the federal government have a negative effect on tax revenue. Again, this is in line with theoretical considerations where this response can be explained by an ine remainder of this paper is anized as follows. Section 2 takes a brief look at the key features of Germany?s federal system. Section 3 develops the theoretical empirical analysis is contained in Sections 4 and 5. Conclusions are given in Section 6. 2. Germany’s Fiscal Equalization System: A Brief Overview In this section, we provide a brief survey of some key elements of Germany?s fiscal equalization system which was introduced in For our further analysis, the following aspects are important. As was mentioned above, tax legislation is highly centralized at the federal level. In practice, nearly all taxes are determined by federal tax Notice that this even applies to taxes whose proceeds exclusively accrue to states. In otherwords, taxes (tax bases,A TAX ON TAX REVENUE 633tax rates) are pletely harmonized across states. This also implies that, in what follows,we need not take into account tax policy choices of states concerning tax rates and tax will considerably simplify our empirical states have no degree of freedom to choose tax rates and tax bases, they have substantial discretion over the administration of taxes. In Germany, all taxes are administered and collected by the states. Notice that states also collect the taxes for the federal government and, thus, effectively serve as an agent for the federal government in this is the tax revenue of German states determined? About 25% of states? total tax revenue es from ownsource taxes which, like ., inheritance taxes, solely accrue to the states. But, the main source of revenue are taxes whose proceeds are shared among federal, state and local governments. These shared taxes prise the VAT, the ine tax and the corporate tax. For example, the federal government and the states each receive % of total ine tax revenue while the share of local governments is 15%. Similar sharing rules apply to VAT and the corporate tax. The allocation of (the states? % of) ine tax revenue to states is deter
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