Composition effects of the German Federal Government on the average top income tax burden
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 governments 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.
|Date of creation:||2013|
|Date of revision:|
|Contact details of provider:|| Postal: |
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
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.:
- Andrea Mattozzi & Antonio Merlo, 2007.
"Political Careers or Career Politicians?,"
NBER Working Papers
12921, National Bureau of Economic Research, Inc.
- Mattozzi, Andrea & Merlo, Antonio, 2007. "Political Careers or Career Politicians?," CEPR Discussion Papers 6164, C.E.P.R. Discussion Papers.
- Andrea Mattozzi & Antonio Merlo, 2005. "Political Careers or Career Politicians?," PIER Working Paper Archive 05-032, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, revised 01 Dec 2005.
- Antonio Merlo & Andrea Mattozzi, 2005. "Political Careers or Career Politicians?," 2005 Meeting Papers 740, Society for Economic Dynamics.
- Horgos, Daniel & Zimmermann, Klaus W., 2009.
"It Takes Two to Tango: Lobbies and the Political Business Cycle,"
98/2009, Helmut Schmidt University, Hamburg.
- Daniel Horgos & Klaus W. Zimmermann, 2010. "It Takes Two to Tango: Lobbies and the Political Business Cycle," Kyklos, Wiley Blackwell, vol. 63(3), pages 383-399, 08.
- Anna Menozzi & María Gutiérrez Urtiaga & Davide Vannoni, 2010.
"Board Composition, Political Connections and Performance in State-Owned Enterprises,"
9, Former Department of Economics and Public Finance "G. Prato", University of Torino.
- Anna Menozzi & María Gutiérrez Urtiaga & Davide Vannoni, 2012. "Board composition, political connections, and performance in state-owned enterprises," Industrial and Corporate Change, Oxford University Press, vol. 21(3), pages 671-698, June.
- Anna Menozzi & María Gutierrez Urtiaga & Davide Vannoni, 2010. "Board Composition, Political Connections and Performance in State-Owned Enterprises," Carlo Alberto Notebooks 185, Collegio Carlo Alberto.
- 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.
- 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.
- 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.
- 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).
- Alexandra Niessen & Stefan Ruenzi, 2010. "Political Connectedness and Firm Performance: Evidence from Germany," German Economic Review, Verein für Socialpolitik, vol. 11, pages 441-464, November.
- James M. Buchanan, 2003. "Politics as Tragedy in Several Acts," Economics and Politics, Wiley Blackwell, vol. 15(2), pages 181-191, 07.
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 references are entirely missing, you can add them using this form.