Development of tax revenues in the new Länder - an east-west comparison -
Kristina vanDeuverden
IWH Discussion Papers,
No. 196,
2004
Abstract
In 2003 tax revenue in the new Länder were about 30% of the level in the old Länder. The survey analyses the current situation, the structures and the development since unification. The paper concludes that caused by the current tax system a further convergence of tax receipts could not have been expected – and should not be expected within the next years.
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Current Trends: Corporate income tax revenue for the first time negative
Kristina vanDeuverden
Wirtschaft im Wandel,
No. 2,
2002
Abstract
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FDI and Corporate Tax Revenue: Tax Harmonization or Competition?
Reint E. Gropp, Kristina Kostial
Finance & Development,
No. 2,
2001
Abstract
OECD countries with high corporate tax rates have experienced both high net outflows of foreign direct investment and a decline in corporate tax revenue. Identification of a causal link between these two trends has implications for the debate on tax harmonization versus tax competition.
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FDI and Corporate Tax Revenue: Tax Harmonization or Competition?
Reint E. Gropp, Kristina Kostial
Finance & Development,
No. 2,
2001
Abstract
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Current trends – Revenue development of assessed taxes
Wirtschaft im Wandel,
No. 13,
1995
Abstract
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