Köthenbürger, Marko

Privatization experiences in the European Union by Marko Köthenbürger( )

17 editions published between 2006 and 2014 in English and held by 1,963 WorldCat member libraries worldwide

In this work, experts evaluate the varied outcomes of privatization experiences in Austria, Denmark, Finland, France, Germany, Ireland, Italy, the Netherlands, Spain, and the UK

Federal tax-transfer policy and intergovernmental pre-commitment by Marko Koethenbuerger( Book )

3 editions published in 2007 in English and held by 6 WorldCat member libraries worldwide

Federal and state governments often differ in the capacity to pre-commit to expenditure and tax policy. Whether the implied sequence of public decisions has any efficiency implications is the subject of this paper. We resort to a setting which contrary to most of the literature does not exhibit a perfect tax-base overlap. We show that a federal government's pre-commitment capacity is welfare-improving. Efficiency, however, does not improve over all decision margins. The welfare-increasing policy entails a more distorted level of public consumption. Moreover, welfare may also improve if local governments are able to pre-commit towards the upper level. The rationale is that although federal transfers are formally unconditional they nevertheless entail a tax-price effect; thereby potentially counteracting incentives to engage in a "race to the bottomʺ in fiscal competition among local governments

Efficiency enhancing taxation in two-sided markets by Hans Jarle Kind( Book )

3 editions published in 2008 in English and held by 4 WorldCat member libraries worldwide

This paper examines the efficient provision of goods in two-sided markets and characterizes optimal specific and ad-valorem taxes. We show that (i) a monopoly may have too high output compared to the social optimum; (ii) output may be reduced by imposing negative value-added taxes (subsidy) or positive specific taxes

How do local governments decide on public policy in fiscal federalism? tax vs. expenditure optimization by Marko Koethenbuerger( Book )

3 editions published in 2008 in English and held by 4 WorldCat member libraries worldwide

Previous literature widely assumes that taxes are optimized in local public finance while expenditures adjust residually. This paper endogenizes the choice of the optimization variable. In particular, it analyzes how federal policy toward local governments influences the way local governments decide on public policy. Unlike the presumption, the paper shows that local governments may choose to optimize over expenditures. The result most notably prevails when federal policy subsidizes local fiscal effort. The results offer a new perspective of the efficiency implications of federal policy toward local governments and, thereby, enable a more precise characterization of local government behaviour in fiscal federalism

Tax competition in a fiscal union with decentralized leadership by Marko Koethenbuerger( Book )

4 editions published in 2003 in English and held by 3 WorldCat member libraries worldwide

Introducing an IP license box in Switzerland : quantifying the effects by Marko Köthenbürger( )

1 edition published in 2017 in English and held by 1 WorldCat member library worldwide

In response to mounting international pressure to reform the ring-fenced elements of its tax system, the Swiss government has put forward a comprehensive tax reform package. The proposal comprises the introduction of a license box, a substantial reduction in cantonal profit tax rates, and an allowance for excess corporate equity. The authors apply a computable general equilibrium model to quantify the economic effects of this reform. Their results reveal that the license box, combined with the reduction in the cantonal profit taxes, limits the outflow of the tax base of those companies that benefit from the current preferential tax treatment. The reduction in cantonal profit taxes and the fact that regularly taxed companies additionally benefit from the license box render the reform package costly, such that tax revenues might well decline after the reform