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

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  • Scharfenkamp, Katrin

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.

Suggested Citation

  • Scharfenkamp, Katrin, 2013. "Composition effects of the German Federal Government on the average top income tax burden," Discussion Papers of the Institute for Organisational Economics 2/2013, University of Münster, Institute for Organisational Economics.
  • Handle: RePEc:zbw:umiodp:22013
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    References listed on IDEAS

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    1. 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, August.
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    3. 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.
    4. 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.
    5. Alexandra Niessen & Stefan Ruenzi, 2010. "Political Connectedness and Firm Performance: Evidence from Germany," German Economic Review, Verein für Socialpolitik, vol. 11(4), pages 441-464, November.
    6. Bowler, Shaun & Donovan, Todd, 2002. "Democracy, Institutions and Attitudes about Citizen Influence on Government," British Journal of Political Science, Cambridge University Press, vol. 32(2), pages 371-390, April.
    7. 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.
    8. James M. Buchanan, 2003. "Politics as Tragedy in Several Acts," Economics and Politics, Wiley Blackwell, vol. 15(2), pages 181-191, July.
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    More about this item

    JEL classification:

    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness
    • D85 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Network Formation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • P16 - Economic Systems - - Capitalist Systems - - - Political Economy of Capitalism

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