WorldCat Identities

Leibfritz, Willi

Works: 148 works in 300 publications in 2 languages and 2,908 library holdings
Genres: Case studies 
Roles: Author, Editor, Honoree
Classifications: HJ9755, 339.5
Publication Timeline
Publications about  Willi Leibfritz Publications about Willi Leibfritz
Publications by  Willi Leibfritz Publications by Willi Leibfritz
Most widely held works by Willi Leibfritz
Generational accounting around the world by Alan J Auerbach ( )
22 editions published between 1998 and 2007 in English and held by 1,372 WorldCat member libraries worldwide
Mounting government obligations and aging populations raise very serious concerns about the fiscal burdens left to future generations. Generational accounting, a method of long-term fiscal planning and analysis, directly measures these burdens as well as the costs of lowering them. The volume combines the latest and most extensive country-by-country generational analyses with a comprehensive review of generational accounting's innovative methodology and a devastating critique of conventional deficit accounting
Taxation and economic performance by Willi Leibfritz ( Book )
7 editions published between 1994 and 1997 in English and held by 144 WorldCat member libraries worldwide
An international comparison of generational accounts by Laurence J Kotlikoff ( Book )
11 editions published in 1998 in English and held by 103 WorldCat member libraries worldwide
Abstract: This paper summarizes findings reported in a forthcoming NBER volume entitled 'Generational Accounting Around the World.' This volume includes generational accounting studies for 17 countries. The findings are shocking. The world's leading industrial powers - the U.S., Japan, and Germany - all have severe imbalances in their generational policies. Unless currently living members of these countries pay more in net taxes or unless these countries cut their purchases of goods and services, future Americans, Japanese and Germans will face much higher rates of lifetime net taxation. Leaving current Americans untouched and maintaining the current projected time-path of government purchases will leave future Americans collectively facing about 50% higher net tax rates over their lifetimes than those facing a newborn American based on current U.S. tax-transfer policy. For future Germans, the imbalance means they would face lifetime net tax rates that are roughly twice as high as those now in place. And for future Japanese, policy inaction means lifetime net tax rates that are more than 2.5 times are high as current values. Other countries are also running imbalanced policies. Of the 17 countries studied here, five (Japan, Italy, Germany, The Netherlands, and Brazil) have extreme imbalances. Another five (the United States, Norway, Portugal, Argentina and Belgium) have severe imbalances. Three countries - Australia, Denmark and France - have substantial imbalances. Canada's appears to be essentially in generational balance. The remaining countries - New Zealand, Thailand, and Sweden - have negative imbalances; i.e. their policies, if maintained, would leave future generations facing lower lifetime net tax rates than current current newborns
Fiscal policy, government debt, and economic performance by Willi Leibfritz ( Book )
15 editions published in 1994 in English and held by 72 WorldCat member libraries worldwide
Steuerliche Investitionsförderung im internationalen Vergleich by Willi Leibfritz ( Book )
4 editions published in 1985 in German and held by 61 WorldCat member libraries worldwide
Der Einfluss der Steuern auf die Investitionstätigkeit der Unternehmen by Hans-Georg Jatzek ( Book )
5 editions published in 1982 in German and held by 60 WorldCat member libraries worldwide
Der Einfluss des Steuersystems und des kommunalen Finanzsystems auf die Landesentwicklung by Willi Leibfritz ( Book )
3 editions published in 1981 in German and held by 56 WorldCat member libraries worldwide
Der Faktorpreisausgleich im internationalen Handel by Willi Leibfritz ( Book )
5 editions published in 1971 in German and Undetermined and held by 42 WorldCat member libraries worldwide
Ageing populations, pension systems and government budgets : how do they affect saving? by Organisation for Economic Co-operation and Development ( Book )
7 editions published in 1995 in English and held by 39 WorldCat member libraries worldwide
Aged, pensions, finance
Fiscal Policy in India past reforms and future challenges by Richard Herd ( )
5 editions published in 2008 in English and held by 31 WorldCat member libraries worldwide
This paper examines varies areas of India's fiscal policy, in particular fiscal discipline, the structure of government spending, the tax system and fiscal federalism. It describes reforms over the past decades which, as part of the overall economic reform agenda, helped lifting the Indian economy to a higher growth path. It also discusses where further reforms are desirable to further reduce economic distortions and improve the provision of public services. It finds that after high fiscal deficits have often been recorded during the past two decades, after the adoption of the Fiscal Responsibility and Budget Management Act in 2003, fiscal discipline has significantly improved. As to government spending, it argues that, given the large share which is used to subsidise commercial undertakings, agriculture and food distribution, there is much room to improve the quality of spending and to target it better to improving infrastructure and reducing poverty. It describes the tax system which has undergone major reforms since the early 1990s. Nonetheless, there are still many exemptions and loopholes which suggest that a broadening of the tax bases would allow further reductions in tax rates and make the system simpler, fairer and more efficient. The paper also suggests that reforms of indirect taxes should focus on creating a common market within India so that goods can move between states without border controls. Finally, on fiscal federalism it finds that India's federal structure has led to a well-developed system of tax-sharing and transfers, both through constitutionally empowered bodies and delivered through the annual budget. While overall, India's fiscal federalism has worked well moving resources towards the poorest states, it has become very complex and there are still some features which weaken fiscal discipline of the states. Furthermore, a major drawback is the lack of an effective local government system, most notably in rural areas and strengthening the local level would be important for improving accountability and responsiveness to citizens' needs as three-quarters of the population live in states with over 50 million inhabitants
Strukturelle Auswirkungen des Steuersystems : Gutachten im Auftr. d. Bundesministers für Wirtschaft by Marlies Hummel ( Book )
3 editions published in 1985 in German and Undetermined and held by 30 WorldCat member libraries worldwide
Der Beitrag des Steuersystems zur Reform der Alterssicherung : Gutachten im Auftrag des Bayerischen Staatsministeriums der Finanzen by Willi Leibfritz ( Book )
3 editions published in 1990 in German and held by 28 WorldCat member libraries worldwide
Berücksichtigung der zentralen Orte im kommunalen Finanzausgleich Bayern : Gutachten im Auftrag des Bayerischen Städtetages, München by Willi Leibfritz ( Book )
6 editions published in 1986 in German and Undetermined and held by 26 WorldCat member libraries worldwide
Steuerbelastung der Unternehmen der deutschen Werkzeugmaschinenindustrie im internationalen Vergleich : Gutachten im Auftrag d. Vereins Deutscher Werkzeugfabriken e.V. by Willi Leibfritz ( Book )
5 editions published in 1988 in German and Undetermined and held by 25 WorldCat member libraries worldwide
Reforming Turkey's Public Expenditure Management by Rauf Gönenç ( )
6 editions published in 2005 in English and held by 25 WorldCat member libraries worldwide
Fiscal imbalances were a main cause for chronic high inflation and macroeconomic instability before the 2000/2001 crisis. Fiscal consolidation is the cornerstone of post-crisis stabilization. It has been quite successful over the past three years as sizeable primary surpluses have been sustained and the fall in interest rates has reduced the interest cost of public debt. Fiscal targets have been achieved chiefly by raising revenues which has increased the tax burden; greater emphasis should now be placed on the control of public expenditure. At the same time, core public services such as education, justice, infrastructure and rural development will need to be upgraded. Social security costs may also rise with the planned shift to universal health insurance, and the ambitious administrative decentralization project could cause upward pressure on local spending. Far-reaching rationalization of public expenditures is therefore required to meet the quantitative fiscal targets while
Slovakia's Introduction of a Flat Tax as Part of Wider Economic Reforms by Anne-Marie Brook ( )
6 editions published in 2005 in English and held by 25 WorldCat member libraries worldwide
Steuerliche Belastung und staatliche Förderung der Kapitalbildung in der Bundesrepublik Deutschland : Gutachten im Auftrag des Deutschen Sparkassen- und Giroverbandes by Willi Leibfritz ( Book )
3 editions published in 1986 in German and held by 25 WorldCat member libraries worldwide
Boosting Austria's Innovation Performance by Willi Leibfritz ( )
4 editions published in 2007 in English and held by 24 WorldCat member libraries worldwide
Enhancing growth through more innovation has become a priority for Austrian policy makers in line with European policies as laid down in the Lisbon Agenda. This paper discusses Austria's innovation performance, its innovation policies, and general framework conditions for innovation and growth. Austria has increased its R&D spending as a share of GDP over the last ten years, largely reflecting more business R&D, and aims at increasing it further to 3% of GDP by 2010. Innovation activity as measured by output indicators has also improved in various fields, including the number of innovating SMEs. Furthermore, policy instruments and institutions have been improved and a culture of policy evaluation is developing. However, the paper identifies some weaknesses, particularly in general economic framework conditions, which may limit the creation and diffusion of innovation and productivity growth. It suggests focusing more on these framework conditions, notably by strengthening competition in non-manufacturing product markets, such as retail and professional services, reducing the cost of firm creation and improving human capital. It also argues that focusing on a numerical target for R&D spending as an end in itself is very unlikely to be cost effective. With its university reform in 2002, Austria has made a major step in improving the efficiency of tertiary education but more needs to be done
Keeping Slovenian Public Finances on a Sustainable Path by Pierre Beynet ( )
4 editions published in 2009 in English and held by 24 WorldCat member libraries worldwide
This paper examines various aspects of fiscal policy in Slovenia, in particular fiscal consolidation, pension reform, efficiency of government spending and the tax system. It finds that Slovenia belongs to the group of new EU member countries, which have given in the past a high priority to fiscal prudence. This both stabilised the economy and paved the way for entry to the EU in 2004 and adoption of the euro in 2007. It also created room to counteract the current weakening of the economy. But fiscal policy has to cope with four main challenges: i) ensuring a return to fiscal consolidation after the current economic downturn; ii) achieving longer-term fiscal sustainability by continuing pension reform; iii) limiting growth of public spending and improving its quality; and iv) making the tax system less distorting for job creation and growth. This Working Paper relates to the 2009 OECD Economic Survey of the Slovenia (
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Audience level: 0.63 (from 0.33 for Finanzpoli ... to 0.93 for Taxation a ...)
Alternative Names
Leibfitz, Willi
Leibfritz, W.
Leibfritz, Willy
English (87)
German (36)