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

  • Scharfenkamp, Katrin
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    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.

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    File URL: http://econstor.eu/bitstream/10419/70095/1/737329513.pdf
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    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.

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    Date of creation: 2013
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    Handle: RePEc:zbw:umiodp:22013
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    1. Anna Menozzi & María Gutiérrez Urtiaga & Davide Vannoni, 2010. "Board Composition, Political Connections and Performance in State-Owned Enterprises," Working papers 9, Former Department of Economics and Public Finance "G. Prato", University of Torino.
    2. Mattozzi, Andrea & Merlo, Antonio, 2007. "Political Careers or Career Politicians?," CEPR Discussion Papers 6164, C.E.P.R. Discussion Papers.
    3. Horgos, Daniel & Zimmermann, Klaus W., 2009. "It Takes Two to Tango: Lobbies and the Political Business Cycle," Working Paper 98/2009, Helmut Schmidt University, Hamburg.
    4. 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).
    5. Christina D. Romer & David H. Romer, 2010. "The Macroeconomic Effects of Tax Changes: Estimates Based on a New Measure of Fiscal Shocks," American Economic Review, American Economic Association, vol. 100(3), pages 763-801, June.
    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. James M. Buchanan, 2003. "Politics as Tragedy in Several Acts," Economics and Politics, Wiley Blackwell, vol. 15(2), pages 181-191, 07.
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