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Paul Bernd Spahn

Personal Details

First Name:Paul
Middle Name:Bernd
Last Name:Spahn
Suffix:
RePEc Short-ID:psp84
http://www.wiwi.uni-frankfurt.de/professoren/spahn/en/index.html
Ohlystrasse 74 64285 Darmstadt Germany
+49 6151 422401

Affiliation

Fachbereich Wirtschaftswissenschaft
Goethe Universität Frankfurt am Main

Frankfurt am Main, Germany
http://www.wiwi.uni-frankfurt.de/
RePEc:edi:fwffmde (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Chapters Books

Working papers

  1. Paul Bernd Spahn, 2004. "Intergovernmental Transfers: The Funding Rule and Mechanisms," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0417, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  2. Spahn, Paul Bernd, 2001. "Institutional Arrangements for Coordination Among Governments in Germany," MPRA Paper 13243, University Library of Munich, Germany.
  3. Spahn, Paul Bernd, 2000. "Zur Kontroverse um den Finanzausgleich in Deutschland [On the Controversy of Fiscal Equalization in Germany]," MPRA Paper 13245, University Library of Munich, Germany.
  4. Spahn, Paul Bernd, 1998. "Coordination, cooperation and control within decentralized fiscal systems," Series Históricas 7420, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  5. Spahn, Paul Bernd, 1997. "El gobierno descentralizado y el control macroeconómico," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 30874, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  6. Spahn, Paul Bernd, 1997. "The Marshall Plan: Searching for Creative Peace, Then and Now," MPRA Paper 13248, University Library of Munich, Germany.
  7. Shome, Parthasarathi & Spahn, Paul Bernd, 1996. "Brazil: Fiscal federalism and value added tax reform," Working Papers 96/11, National Institute of Public Finance and Policy.
  8. Spahn, Paul Bernd, 1995. "Local Taxation: Principles and Scope," MPRA Paper 13111, University Library of Munich, Germany.
  9. Mr. P. Bernd Spahn, 1995. "International Financial Flows and Transactions Taxes: Survey and Options," IMF Working Papers 1995/060, International Monetary Fund.
  10. Spahn, Paul Bernd, 1995. "China's reform of intergovernmental fiscal relations in the light of European experiences," MPRA Paper 13114, University Library of Munich, Germany.
  11. P.B. Spahn, 1993. "The Bundesbank, Maastricht, and World Financial Markets," Economics Discussion / Working Papers 93-17, The University of Western Australia, Department of Economics.

Articles

  1. Paul Bernd Spahn, 2004. "De nouvelles sources pour le financement du développement : commentaires," Revue d’économie du développement, De Boeck Université, vol. 12(3), pages 35-43.
  2. P. Spahn & Oliver Franz, 2002. "Contract federalism," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 8(2), pages 172-172, May.
  3. Spahn, Paul Bernd & Franz, Oliver, 2000. "Zwischenstaatliche Kooperation und die Reform des Finanzausgleichs in Deutschland," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 80(12), pages 713-721.
  4. Föttinger, Wolfgang & Spahn, Paul Bernd, 1998. "Neuseelands Reform der öffentlichen Verwaltung: Radikalkur als Patentrezept?," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 78(10), pages 609-617.
  5. Scholz, Rupert & Littmann, Konrad & Spahn, Paul Bernd, 1997. "Wege zur Verschlankung des Staates," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 77(11), pages 619-631.
  6. Föttinger, Wolfgang & Spahn, Paul Bernd, 1993. "Für einen kostenorientierten Länderfinanzausgleich," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 73(5), pages 237-246.
  7. Paul Bernd Spahn & Helmut Kaiser & Thomas Kassella, 1992. "The tax dilemma of married women in Germany," Fiscal Studies, Institute for Fiscal Studies, vol. 13(2), pages 22-47, May.
  8. P B Spahn, 1992. "Taxation and Grants Policy in Multilevel Government: Options for the European Community," Environment and Planning C, , vol. 10(1), pages 37-50, March.
  9. P. Spahn, 1992. "The future of value-added taxation in the European Community," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 27(2), pages 70-74, March.
  10. Paul B. Spahn, 1991. "Financování federální vlády a vlád zemských - Volby vlastních daní, dìlených daní a dotací pøi financování zemských vlád - zkušenosti z Nìmecka (Financing Federal and State Governments)," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 41(8), pages 347-365, August.
  11. Spahn, Paul Bernd, 1989. "Brauchen wir eine Haushaltsteuer?," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 69(7), pages 345-351.
  12. Spahn, P B, 1987. "Die Zukunft der Finanzen der Europäischen Gemeinschaften," German Journal of Agricultural Economics, Humboldt-Universitaet zu Berlin, Department for Agricultural Economics, vol. 36(01).
  13. Spahn, P B, 1979. "The Financial Behaviour of State-Local Governments in Australia," Australian Economic Papers, Wiley Blackwell, vol. 18(32), pages 200-205, June.
  14. Spahn, P Bernd, 1976. "An Econometric Simulation Model of West Germany: The Littauer Model," Empirical Economics, Springer, vol. 1(4), pages 251-288.
  15. Spahn, P Bernd, 1975. "Simulating Long-Term Changes of Income Distribution within an Income Tax Model for West Germany," Public Finance = Finances publiques, , vol. 30(2), pages 231-250.

Chapters

  1. Paul B. Spahn, 2020. "The German model of addressing vertical and horizontal fiscal imbalances," Chapters, in: Serdar Yilmaz & Farah Zahir (ed.), Intergovernmental Transfers in Federations, chapter 5, pages 64-85, Edward Elgar Publishing.
  2. Paul Bernd Spahn & Jan Werner, 2007. "Germany at the Junction Between Solidarity and Subsidiarity," Chapters, in: Richard M. Bird & Robert D. Ebel (ed.), Fiscal Fragmentation in Decentralized Countries, chapter 4, Edward Elgar Publishing.
  3. Paul Bernd Spahn, 2007. "Intergovernmental Transfers: The Funding Rule and Mechanisms," Springer Books, in: Jorge Martinez-Vazquez & Bob Searle (ed.), Fiscal Equalization, chapter 0, pages 163-204, Springer.
  4. Paul Bernd Spahn, 2006. "Contract Federalism," Chapters, in: Ehtisham Ahmad & Giorgio Brosio (ed.), Handbook of Fiscal Federalism, chapter 7, Edward Elgar Publishing.
  5. Paul Bernd Spahn, 2004. "Land Taxation in Germany," Chapters, in: Richard M. Bird & Enid Slack (ed.), International Handbook of Land and Property Taxation, chapter 7, Edward Elgar Publishing.
  6. Paul Bernd Spahn & Mark Pearson, 1998. "Introduction," Palgrave Macmillan Books, in: Paul Bernd Spahn & Mark Pearson (ed.), Tax Modelling for Economies in Transition, chapter 1, pages 1-11, Palgrave Macmillan.
  7. Mark Pearson & Paul Bernd Spahn, 1998. "Tax Systems of Economies in Transition," Palgrave Macmillan Books, in: Paul Bernd Spahn & Mark Pearson (ed.), Tax Modelling for Economies in Transition, chapter 2, pages 13-31, Palgrave Macmillan.
  8. Paul Bernd Spahn, 1998. "Modelling Personal Income Tax Under Inflationary Conditions: The Case of Ukraine," Palgrave Macmillan Books, in: Paul Bernd Spahn & Mark Pearson (ed.), Tax Modelling for Economies in Transition, chapter 6, pages 87-101, Palgrave Macmillan.
  9. Paul Bernd Spahn, 1998. "The Hierarchy of Modelling Techniques," Palgrave Macmillan Books, in: Paul Bernd Spahn & Mark Pearson (ed.), Tax Modelling for Economies in Transition, chapter 3, pages 33-43, Palgrave Macmillan.
  10. P. Bernd Spahn, 1994. "Fiscal federalism: a survey of the literature," Palgrave Macmillan Books, in: Jørgen Mortensen (ed.), Improving Economic and Social Cohesion in the European Community, chapter 10, pages 145-154, Palgrave Macmillan.
  11. Paul Bernd Spahn, 1993. "The Future of the Community Budget under EMU," Palgrave Macmillan Books, in: The Community Budget for an Economic and Monetary Union, chapter 4, pages 76-161, Palgrave Macmillan.
  12. Paul Bernd Spahn, 1993. "Introduction," Palgrave Macmillan Books, in: The Community Budget for an Economic and Monetary Union, chapter 1, pages 1-2, Palgrave Macmillan.
  13. Paul Bernd Spahn, 1993. "Summary," Palgrave Macmillan Books, in: The Community Budget for an Economic and Monetary Union, chapter 5, pages 162-164, Palgrave Macmillan.
  14. Paul Bernd Spahn, 1993. "Multilevel Government Finance," Palgrave Macmillan Books, in: The Community Budget for an Economic and Monetary Union, chapter 2, pages 3-32, Palgrave Macmillan.
  15. Paul Bernd Spahn, 1993. "Federal Financial Constitutions Compared," Palgrave Macmillan Books, in: The Community Budget for an Economic and Monetary Union, chapter 3, pages 33-75, Palgrave Macmillan.

Books

  1. Paul Bernd Spahn & Mark Pearson (ed.), 1998. "Tax Modelling for Economies in Transition," Palgrave Macmillan Books, Palgrave Macmillan, number 978-1-349-14109-8, December.
  2. Paul Bernd Spahn, 1993. "The Community Budget for an Economic and Monetary Union," Palgrave Macmillan Books, Palgrave Macmillan, number 978-0-230-37267-2, December.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Paul Bernd Spahn, 2004. "Intergovernmental Transfers: The Funding Rule and Mechanisms," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0417, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Di Liddo, Giuseppe, 2017. "Are local agreements on equalization grants possible? A bargaining model with quasi-linear local preferences on local public goods," Economics Letters, Elsevier, vol. 153(C), pages 9-11.

  2. Spahn, Paul Bernd, 2001. "Institutional Arrangements for Coordination Among Governments in Germany," MPRA Paper 13243, University Library of Munich, Germany.

    Cited by:

    1. Tilmann Rave, 2005. "Contextualising And Conceptualising The Reform Of Environmentally Harmful Subsidies In Germany," Journal of Environmental Assessment Policy and Management (JEAPM), World Scientific Publishing Co. Pte. Ltd., vol. 7(04), pages 619-650.

  3. Spahn, Paul Bernd, 1998. "Coordination, cooperation and control within decentralized fiscal systems," Series Históricas 7420, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).

    Cited by:

    1. Anwar Shah, 2014. "Fiscal federalism and macroeconomic governance : for better or for worse?," Annals of Economics and Finance, Society for AEF, vol. 15(1), pages 200-240, May.
    2. Shah, Anwar, 1998. "Balance, accountability, and responsiveness : lessons about decentralization," Policy Research Working Paper Series 2021, The World Bank.

  4. Spahn, Paul Bernd, 1997. "El gobierno descentralizado y el control macroeconómico," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 30874, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).

    Cited by:

    1. Alberto Porto & Natalia Porto, 2000. "Fiscal Decentralization and Voters' Choices as Control," Journal of Applied Economics, Universidad del CEMA, vol. 3, pages 135-167, May.
    2. Carlos Lamarche & Alberto Porto & Walter Sosa Escudero, 1998. "Aspectos Regionales del Desempleo en la Argentina," Department of Economics, Working Papers 008, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.

  5. Shome, Parthasarathi & Spahn, Paul Bernd, 1996. "Brazil: Fiscal federalism and value added tax reform," Working Papers 96/11, National Institute of Public Finance and Policy.

    Cited by:

    1. Sharma, Chanchal Kumar, 2004. "Implementing VAT in India :Implications for Federal Polity," MPRA Paper 206, University Library of Munich, Germany, revised 25 Feb 2005.
    2. Horacio L. P. Piffano, 2007. "Argentina and Brazil: Fiscal Harmonization and Subnational Sales Taxation – State / Provincial VAT versus State / Provincial Retail Sales Tax," Department of Economics, Working Papers 069, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.
    3. Richard M. Bird & Pierre-Pascal Gendron, 2001. "VATs in Federal States: Experiences and Emerging Possibilities," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0104, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. World Bank, 2001. "Brazil - Public Expenditures for Poverty Alleviation in Northeast Brazil : Promoting Growth and Improving Services," World Bank Publications - Reports 15510, The World Bank Group.

  6. Spahn, Paul Bernd, 1995. "Local Taxation: Principles and Scope," MPRA Paper 13111, University Library of Munich, Germany.

    Cited by:

    1. Jan Werner, 2012. "International perspective for a sound intergovernmental finance system in the Philippines," Working Papers 01-2012, Institute of Local Public Finance.
    2. Jan Werner & David Nguyen-Thanh, 2007. "Municipal Infrastructure Delivery in Ethiopia: A bottomless pit or an option to reach the Millennium Development Goals?," Working Papers 01-2007, Institute of Local Public Finance.
    3. Eran Razin, 1998. "Policies to Control Urban Sprawl: Planning Regulations or Changes in the 'Rules of the Game'?," Urban Studies, Urban Studies Journal Limited, vol. 35(2), pages 321-340, February.

  7. Mr. P. Bernd Spahn, 1995. "International Financial Flows and Transactions Taxes: Survey and Options," IMF Working Papers 1995/060, International Monetary Fund.

    Cited by:

    1. Jean-Pierre Allegret, 2000. "Quel role pour les controles des mouvements internationaux de capitaux ?," Economie Internationale, CEPII research center, issue 81, pages 77-108.
    2. Iryna Veryzhenko & Arthur Jonath & Etienne Harb, 2020. "Non-Value-Added Tax to Improve Market Fairness," Working Papers hal-02881064, HAL.
    3. Iryna Veryzhenko & Arthur Jonath & Etienne Harb, 2022. "Non-Value-Added Tax to improve market fairness and quality," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 8(1), pages 1-30, December.
    4. Ignacio Lozano E. & Jorge Ramos F., 2000. "ANÁLISIS SOBRE LA INCIDENCIA DEL IMPUESTO DEL 2 x 1000 A LAS TRANSACCIONES FINANCIERAS," Borradores de Economia 1999, Banco de la Republica.
    5. Miklós Antal & Jeroen C.J.M. van den Bergh, 2014. "Macroeconomics, Financial Crisis and the Environment: Strategies for a Sustainability Transition. WWWforEurope Policy Paper No. 10," WIFO Studies, WIFO, number 47013, April.
    6. Edgar L. Feige, 2001. "Taxation for the 21st Century: The Automated Payment Transaction (APT) Tax," Public Economics 0106001, University Library of Munich, Germany.
    7. Danuse Nerudova, 2011. "Taxing the financial sector in the European Union," MENDELU Working Papers in Business and Economics 2011-16, Mendel University in Brno, Faculty of Business and Economics.
    8. Richard M. Bird, 2014. "Global Taxes and International Taxation: Mirage and Reality," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1429, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    9. Agenor, Pierre-Richard, 1998. "Wage Contracts, Capital Mobility, and Macroeconomic Policy," Journal of Macroeconomics, Elsevier, vol. 20(1), pages 1-26, January.
    10. Alonso, Miguel A. & Rallo, Juan Ramón & Romero, Alberto, 2013. "El efecto de los impuestos a las transacciones financieras en la estabilidad de los mercados de capital. Un debate sin resolver," El Trimestre Económico, Fondo de Cultura Económica, vol. 0(317), pages 207-231, enero-mar.
    11. Danuše Nerudová, 2013. "Taxing of financial sector as possible own resource of EU budget," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 61(4), pages 1051-1060.
    12. Bruno Jetin, 2012. "The Tobin tax," Post-Print halshs-02020052, HAL.
    13. Takuji Kinkyo, 2004. "Disorderly adjustments to exchange rate misalignments: The experience of Korea," Working Papers 140, Department of Economics, SOAS University of London, UK.
    14. Graham Bird & Ramkishen S. Rajan, 2004. "Coping with, and Cashing in on, International Capital Volatility," Palgrave Macmillan Books, in: International Finance and the Developing Economies, chapter 11, pages 181-203, Palgrave Macmillan.
    15. Suzanne de Brunhoff & Bruno Jetin, 2000. "The Tobin Tax and the Regulation of Capital Movements," Post-Print halshs-03212812, HAL.
    16. Yates Nicholas A, 2009. "Revisiting the Tobin Tax, in the Context of Development and the Financial Crisis," The Law and Development Review, De Gruyter, vol. 2(1), pages 257-282, November.
    17. Pierre‐Richard Agénor, 2003. "Benefits and Costs of International Financial Integration: Theory and Facts," The World Economy, Wiley Blackwell, vol. 26(8), pages 1089-1118, August.
    18. Veronika Solilová & Danuše Nerudová, 2015. "Financial Transaction Tax: Determination of Economic Impact Under DSGE Model," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 63(2), pages 627-637.
    19. Young-Han Kim, 2003. "International policy coordination for financial market stability in the Asian economies," Applied Economics, Taylor & Francis Journals, vol. 35(10), pages 1123-1132.
    20. Takuji Kinkyo, 2004. "Transmission channels of capital flow shocks: why Korean crisis was so severe," Working Papers 139, Department of Economics, SOAS University of London, UK.
    21. David Stubbs, 2012. "Adopting a Currency Transaction Tax When Avoidance is a Possibility: Which Currencies Would Take the Lead and What Rate Could they Charge?," Working Papers 1204, New School for Social Research, Department of Economics.
    22. Agenor, Pierre-Richard, 1998. "Capital inflows, external shocks, and the real exchange rate," Journal of International Money and Finance, Elsevier, vol. 17(5), pages 713-740, October.
    23. Howell Zee, 1998. "Revenue, Efficiency, and Equity Aspects of Major Taxes in Chile: A Preliminary Assessment," Working Papers Central Bank of Chile 42, Central Bank of Chile.
    24. Mustafa Erdogdu & Hale Balseven, 2006. "How Effective is the Tobin Tax in Coping with Financial Volatility?," Anadolu University Journal of Social Sciences, Anadolu University, vol. 6(1), pages 107-128, June.
    25. Takuji Kinkyo, 2004. "The case for regional exchange rate arrangement in East Asia," Working Papers 141, Department of Economics, SOAS University of London, UK.
    26. Miklós Antal & Jeroen C.J.M. van den Bergh, 2014. "Macroeconomics, Financial Crisis and the Environment. Strategies for a Sustainability Transition," WIFO Working Papers 464, WIFO.
    27. Dr. Said Jaouadi, 2013. "New Evidence from Assessing the Tobin Tax Effects on Exchange Stability and Trade," Business and Economic Research, Macrothink Institute, vol. 3(2), pages 146-155, December.

  8. Spahn, Paul Bernd, 1995. "China's reform of intergovernmental fiscal relations in the light of European experiences," MPRA Paper 13114, University Library of Munich, Germany.

    Cited by:

    1. Jun Ma, 1997. "Intergovernmental fiscal transfer in nine countries : lessons for developingcountries," Policy Research Working Paper Series 1822, The World Bank.

Articles

  1. P. Spahn & Oliver Franz, 2002. "Contract federalism," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 8(2), pages 172-172, May.

    Cited by:

    1. Ahmad, Ehtisham, 2009. "Fiscal policy instruments and the political economy of designing programs to reach the poorest," LSE Research Online Documents on Economics 38344, London School of Economics and Political Science, LSE Library.
    2. Marisa Faggini & Anna Parziale, 2017. "Fitness Landscape and Tax Planning: NK Model for Fiscal Federalism," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 9(7), pages 14-31, July.
    3. Marco Alderighi & Christophe Feder, 2014. "Political competition, power allocation and welfare in unitary and federal systems," Working Paper series 23_14, Rimini Centre for Economic Analysis.

  2. Spahn, Paul Bernd & Franz, Oliver, 2000. "Zwischenstaatliche Kooperation und die Reform des Finanzausgleichs in Deutschland," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 80(12), pages 713-721.

    Cited by:

    1. Benno Torgler & Jan Werner, 2005. "Fiscal Autonomy and Tax Morale: Evidence from Germany," CREMA Working Paper Series 2005-07, Center for Research in Economics, Management and the Arts (CREMA).
    2. Benno Torgler & Jan Werner, 2005. "Tax Morale and Fiscal Autonomy: Evidence from Germany," Working Papers 03-2005, Institute of Local Public Finance.

  3. Föttinger, Wolfgang & Spahn, Paul Bernd, 1993. "Für einen kostenorientierten Länderfinanzausgleich," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 73(5), pages 237-246.

    Cited by:

    1. Spahn, Paul Bernd, 2000. "Zur Kontroverse um den Finanzausgleich in Deutschland [On the Controversy of Fiscal Equalization in Germany]," MPRA Paper 13245, University Library of Munich, Germany.

  4. Paul Bernd Spahn & Helmut Kaiser & Thomas Kassella, 1992. "The tax dilemma of married women in Germany," Fiscal Studies, Institute for Fiscal Studies, vol. 13(2), pages 22-47, May.

    Cited by:

    1. Sven Stöwhase, 2011. "Non-minimization of source taxes on labor income: empirical evidence from Germany," Review of Economics of the Household, Springer, vol. 9(2), pages 293-306, June.
    2. S. Verzillo & A. Santoro & M. Mezzanzanica, 2017. "Family splitting versus joint taxation: a case-study," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 34(2), pages 337-354, August.
    3. Viktor Steiner & Katharina Wrohlich, 2004. "Household Taxation, Income Splitting and Labor Supply Incentives – A Microsimulation Study for Germany," CESifo Economic Studies, CESifo Group, vol. 50(3), pages 541-568.
    4. Viktor Steiner & Katharina Wrohlich, 2008. "Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives, and Household Welfare?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(1), pages 115-142, March.
    5. Viktor Steiner & Katharina Wrohlich, 2006. "Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution and Work Incentives," Discussion Papers of DIW Berlin 612, DIW Berlin, German Institute for Economic Research.
    6. Chirvi, Malte, 2019. "Arbeiten Frauen aufgrund des Ehegattensplittings weniger? Eine empirische Untersuchung für Deutschland," arqus Discussion Papers in Quantitative Tax Research 241, arqus - Arbeitskreis Quantitative Steuerlehre.
    7. Chirvi, Malte, 2017. "Arbeiten Frauen aufgrund des Ehegattensplittings weniger? Ein quasi-experimenteller Ansatz für Deutschland," arqus Discussion Papers in Quantitative Tax Research 217, arqus - Arbeitskreis Quantitative Steuerlehre.

  5. P. Spahn, 1992. "The future of value-added taxation in the European Community," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 27(2), pages 70-74, March.

    Cited by:

    1. Stehn, Jürgen, 1992. "Umsatzbesteuerung im EG-Binnenmarkt: von der Mehrwertsteuer zur Verkaufssteuer?," Open Access Publications from Kiel Institute for the World Economy 1532, Kiel Institute for the World Economy (IfW Kiel).

  6. Spahn, P Bernd, 1975. "Simulating Long-Term Changes of Income Distribution within an Income Tax Model for West Germany," Public Finance = Finances publiques, , vol. 30(2), pages 231-250.

    Cited by:

    1. John Creedy, 2011. "Tax and Transfer Tensions," Books, Edward Elgar Publishing, number 14603.
    2. William C. Weiler, 1979. "The Size Distribution of Income in an Income Tax Revenue Forecasting Model," Public Finance Review, , vol. 7(2), pages 182-198, April.

Chapters

  1. Paul Bernd Spahn & Jan Werner, 2007. "Germany at the Junction Between Solidarity and Subsidiarity," Chapters, in: Richard M. Bird & Robert D. Ebel (ed.), Fiscal Fragmentation in Decentralized Countries, chapter 4, Edward Elgar Publishing.

    Cited by:

    1. Ferrario, Caterina & Zanardi, Alberto, 2011. "Fiscal decentralization in the Italian NHS: What happens to interregional redistribution?," Health Policy, Elsevier, vol. 100(1), pages 71-80, April.
    2. Sven Jari Stehn & Ms. Annalisa Fedelino, 2009. "Fiscal Incentive Effects of the German Equalization System," IMF Working Papers 2009/124, International Monetary Fund.
    3. Jan Werner, 2009. "Fiscal Solidarity: Key Benefits and Pitfalls for Spain to Lower their Fiscal Conflicts," Working Papers 02-2009, Institute of Local Public Finance.
    4. Spahn, Paul Bernd, 2001. "Institutional Arrangements for Coordination Among Governments in Germany," MPRA Paper 13243, University Library of Munich, Germany.
    5. Jan Werner & Laurent Guihéry & Ognjen Djukic, 2006. "Fiscal Federalism in Bosnia and Herzegovina: Ten Years after the Dayton Treatment and Still not in a Steady Condition," Working Papers 01-2006, Institute of Local Public Finance.
    6. Richard M Bird & Andrey V Tarasov, 2004. "Closing the Gap: Fiscal Imbalances and Intergovernmental Transfers in Developed Federations," Environment and Planning C, , vol. 22(1), pages 77-102, February.
    7. Benno Torgler & Jan Werner, 2005. "Fiscal Autonomy and Tax Morale: Evidence from Germany," CREMA Working Paper Series 2005-07, Center for Research in Economics, Management and the Arts (CREMA).
    8. Benno Torgler & Jan Werner, 2005. "Tax Morale and Fiscal Autonomy: Evidence from Germany," Working Papers 03-2005, Institute of Local Public Finance.
    9. Jan Werner & David Nguyen-Thanh, 2007. "Municipal Infrastructure Delivery in Ethiopia: A bottomless pit or an option to reach the Millennium Development Goals?," Working Papers 01-2007, Institute of Local Public Finance.

  2. Paul Bernd Spahn, 2007. "Intergovernmental Transfers: The Funding Rule and Mechanisms," Springer Books, in: Jorge Martinez-Vazquez & Bob Searle (ed.), Fiscal Equalization, chapter 0, pages 163-204, Springer.
    See citations under working paper version above.
  3. Paul Bernd Spahn, 2006. "Contract Federalism," Chapters, in: Ehtisham Ahmad & Giorgio Brosio (ed.), Handbook of Fiscal Federalism, chapter 7, Edward Elgar Publishing.
    See citations under working paper version above.
  4. Paul Bernd Spahn, 2004. "Land Taxation in Germany," Chapters, in: Richard M. Bird & Enid Slack (ed.), International Handbook of Land and Property Taxation, chapter 7, Edward Elgar Publishing.

    Cited by:

    1. Siegloch, Sebastian & Löffler, Max, 2021. "Welfare Effects of Property Taxation," CEPR Discussion Papers 15927, C.E.P.R. Discussion Papers.
    2. Holm-Hadulla, Fédéric, 2018. "Fiscal equalization and the tax structure," Working Paper Series 2203, European Central Bank.
    3. Oliver W. Lerbs & Christian A. Oberst, 2014. "Explaining the Spatial Variation in Homeownership Rates: Results for German Regions," Regional Studies, Taylor & Francis Journals, vol. 48(5), pages 844-865, May.
    4. Jörg Paetzold & Markus Tiefenbacher, 2018. "Distributional and revenue effects of a tax shift from labor to property," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1215-1251, October.

  5. P. Bernd Spahn, 1994. "Fiscal federalism: a survey of the literature," Palgrave Macmillan Books, in: Jørgen Mortensen (ed.), Improving Economic and Social Cohesion in the European Community, chapter 10, pages 145-154, Palgrave Macmillan.

    Cited by:

    1. Rui Henrique Alves, 2004. "Europe: Looking for a New Model," FEP Working Papers 154, Universidade do Porto, Faculdade de Economia do Porto.

  6. Paul Bernd Spahn, 1993. "Multilevel Government Finance," Palgrave Macmillan Books, in: The Community Budget for an Economic and Monetary Union, chapter 2, pages 3-32, Palgrave Macmillan.

    Cited by:

    1. Arvate, Paulo Roberto & Figueiredo, Dalila, 2016. "Another argument against negotiated grants: how the bill for local corruption is distributed," Textos para discussão 432, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil).

Books

  1. Paul Bernd Spahn & Mark Pearson (ed.), 1998. "Tax Modelling for Economies in Transition," Palgrave Macmillan Books, Palgrave Macmillan, number 978-1-349-14109-8, December.

    Cited by:

    1. Lidia CERIANI & Carlo V. FIORIO & Chiara GHIGLIARANO, 2013. "The importance of choosing the data set for tax-benefit analysis," Departmental Working Papers 2013-05, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
    2. Ahmed, S., 2004. "Modelling corporate tax liabilities using company accounts: a new framework," Cambridge Working Papers in Economics 0412, Faculty of Economics, University of Cambridge.
    3. Lidia Ceriani & Carlo V. Fiorio & Chiara Gigliarano, 2013. "The importance of choosing the data set for tax-benefit analysis," International Journal of Microsimulation, International Microsimulation Association, vol. 1(6), pages 86-121.
    4. Saeed Ahmed, 2006. "Corporate Tax Models: A Review," SBP Working Paper Series 13, State Bank of Pakistan, Research Department.

  2. Paul Bernd Spahn, 1993. "The Community Budget for an Economic and Monetary Union," Palgrave Macmillan Books, Palgrave Macmillan, number 978-0-230-37267-2, December.

    Cited by:

    1. Caesar Rolf, 2002. "Haushalts- und Steuerpolitik in der EU / Budget and Tax Policy in the EU," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 222(1), pages 132-150, February.
    2. Spahn, Paul Bernd, 1995. "China's reform of intergovernmental fiscal relations in the light of European experiences," MPRA Paper 13114, University Library of Munich, Germany.
    3. Feld, Lars P. & Hassib, Joshua, 2024. "On the role of EU cohesion policy for climate policy," ZEW Discussion Papers 24-050, ZEW - Leibniz Centre for European Economic Research.
    4. Kollintzas, Tryphon & Philippopoulos, Apostolis & Vassilatos, Vanghelis, 1999. "Normative Aspects of Fiscal Policy in an Economic Union: a Review," CEPR Discussion Papers 2212, C.E.P.R. Discussion Papers.
    5. P.B. Spahn, 1993. "The Bundesbank, Maastricht, and World Financial Markets," Economics Discussion / Working Papers 93-17, The University of Western Australia, Department of Economics.
    6. Angela Mans, 1996. "Steuerpolitik in der Europäischen Union zwischen Wettbewerb und Harmonisierung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 65(3), pages 331-353.
    7. Robert Ackrill, "undated". "The European Union Budget and the Importance of the Balanced Budget Rule," Discussion Papers in European Economics 98/3, Division of Economics, School of Business, University of Leicester.
    8. Jun Ma, 1997. "Intergovernmental fiscal transfer in nine countries : lessons for developingcountries," Policy Research Working Paper Series 1822, The World Bank.

More information

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Statistics

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 1 paper announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-URE: Urban and Real Estate Economics (1) 2005-05-07

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