Advanced Search
MyIDEAS: Login to save this paper or follow this series

Composition effects of the German Federal Government on the average top income tax burden

Contents:

Author Info

  • Scharfenkamp, Katrin
Registered author(s):

    Abstract

    This paper investigates whether the setting of the German top income tax burden is affected by the composition of the Federal Government in terms of connectedness with the national (academic) elite and company network from 1958 to 2011. The results reveal that the percentages of university graduates, former executive board members, as well as the government’s average age at the time of decision are related to a lower average top income tax burden. Conversely and surprisingly, an increasing percentage of former members of a supervisory board is associated with a higher average top income tax burden. Interestingly, varying percentages of governmental members with an elitist social background are not aligned with the tax setting. Finally, the higher the difference of mandates between CDU & CSU and those of the SPD in the German Parliament, the lower is the average top income tax burden. -- Dieses Papier untersucht, ob die Festlegung der durchschnittlichen Steuerbelastung deutscher Spitzenverdiener zwischen 1958 und 2011 von der Zusammensetzung der Bundesregierung in Form von Verbindungen zur nationalen (akademischen) Elite und dem Unternehmensnetzwerk beeinflusst wird. Die Ergebnisse zeigen, dass der Anteil an Universitätsabsolventen, früheren Vorstandsmitgliedern und das durchschnittliche Alter der Regierung zum Zeitpunkt der Entscheidung mit einer durchschnittlich niedrigeren Steuerbelastung deutscher Spitzenverdiener verbunden sind. Im Gegensatz hierzu und überraschenderweise ist ein steigender Anteil früherer Aufsichtsratsmitglieder mit einer durchschnittlich höheren Steuerbelastung deutscher Spitzenverdiener verknüpft. Interessanterweise findet sich keine Verbindung eines variierenden Anteils von Regierungsmitgliedern mit elitärem Hintergrund auf Spitzensteuerlast. Schließlich ist die durchschnittliche Steuerbelastung deutscher Spitzenverdiener umso geringer, je höher die Differenz an Bundestagsmandaten zwischen CDU/CSU und SPD ist.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://econstor.eu/bitstream/10419/70095/1/737329513.pdf
    Download Restriction: no

    Bibliographic Info

    Paper provided by University of Münster, Institute for Organisational Economics in its series Discussion Papers of the Institute for Organisational Economics with number 2/2013.

    as in new window
    Length:
    Date of creation: 2013
    Date of revision:
    Handle: RePEc:zbw:umiodp:22013

    Contact details of provider:
    Postal: Universitätsstr. 14-16, 48143 Münster
    Phone: 02 51 / 83-2 29 10
    Fax: 02 51 / 83-2 83 99
    Web page: http://www.wiwi.uni-muenster.de/io/en/index.html
    More information through EDIRC

    Related research

    Keywords:

    Find related papers by JEL classification:

    This paper has been announced in the following NEP Reports:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Antonio Merlo & Andrea Mattozzi, 2005. "Political Careers or Career Politicians?," 2005 Meeting Papers, Society for Economic Dynamics 740, Society for Economic Dynamics.
    2. Niessen, Alexandra & Ruenzi, Stefan, 2009. "Political connectedness and firm performance: Evidence from Germany," CFR Working Papers 07-15, University of Cologne, Centre for Financial Research (CFR).
    3. James M. Buchanan, 2003. "Politics as Tragedy in Several Acts," Economics and Politics, Wiley Blackwell, Wiley Blackwell, vol. 15(2), pages 181-191, 07.
    4. Daniel Horgos & Klaus W. Zimmermann, 2010. "It Takes Two to Tango: Lobbies and the Political Business Cycle," Kyklos, Wiley Blackwell, Wiley Blackwell, vol. 63(3), pages 383-399, 08.
    5. Anna Menozzi & María Gutiérrez Urtiaga & Davide Vannoni, 2010. "Board Composition, Political Connections and Performance in State-Owned Enterprises," Working papers, Former Department of Economics and Public Finance "G. Prato", University of Torino 9, Former Department of Economics and Public Finance "G. Prato", University of Torino.
    6. Scharfenkamp, Katrin & Dilger, Alexander, 2012. "Socio-demographic characteristics and human capital of the German federal government's members," Discussion Papers of the Institute for Organisational Economics 2/2012, University of Münster, Institute for Organisational Economics.
    7. Christina D. Romer & David H. Romer, 2007. "The Macroeconomic Effects of Tax Changes: Estimates Based on a New Measure of Fiscal Shocks," NBER Working Papers 13264, National Bureau of Economic Research, Inc.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:zbw:umiodp:22013. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (ZBW - German National Library of Economics).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.