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Laura Seelkopf
University of Bremen
17Publications
4H-index
55Citations
Publications 17
Newest
Published on Sep 1, 2016in Journal of Public Policy 1.80
Hilke Brockmann5
Estimated H-index: 5
(JU: Jacobs University Bremen),
Philipp Genschel17
Estimated H-index: 17
(EUI: European University Institute),
Laura Seelkopf4
Estimated H-index: 4
(University of Bremen)
Can governments increase tax compliance by rewarding honest taxpayers? We conducted a controlled laboratory experiment comparing tax compliance under a “deterrence” baseline with tax compliance under two “reward” treatments: a “donation” treatment giving taxpayers a say in the spending purposes of their payments and a “lucky” treatment giving taxpayers the (highly unlikely) chance of winning a lottery. The reward treatments significantly affected tax behaviour but not in a straightforward manner...
Published on Sep 1, 2016in Comparative European Politics 1.20
Hanna Lierse4
Estimated H-index: 4
(JU: Jacobs University Bremen),
Laura Seelkopf4
Estimated H-index: 4
(JU: Jacobs University Bremen)
Since the creation of monetary union, European governments have received loans from the international financial markets at low interest rates. The recent sovereign debt crisis has, however, once more revealed the structural dependence of capitalist governments on the capital markets. Countries such as Spain and Greece are charged unsustainable interest rates and their policy decisions have come under scrutiny by international bond holders who fear losing their investments. Based on a unique data...
Published on Mar 3, 2016in Review of International Political Economy 2.80
Laura Seelkopf4
Estimated H-index: 4
(University of Bremen),
Hanna Lierse4
Estimated H-index: 4
(JU: Jacobs University Bremen),
Carina Schmitt10
Estimated H-index: 10
(University of Bremen)
For a long time, governments relied heavily on trade taxes as the main source of public finance, and for some countries, mainly less developed ones, they still account for a large share of revenue. Yet, with trade liberalization, governments have been forced to abandon these easy-to-collect taxes and to adopt modern hard-to-collect taxes, mainly internal income and consumption taxes. Surprisingly, we know little about how governments across the world have addressed this common challenge. In this...
Published on Mar 3, 2016in Review of International Political Economy 2.80
Philipp Genschel17
Estimated H-index: 17
(EUI: European University Institute),
Hanna Lierse4
Estimated H-index: 4
(JU: Jacobs University Bremen),
Laura Seelkopf4
Estimated H-index: 4
(University of Bremen)
It pays to be a tax haven. Ireland has become rich that way. Why do not all countries cut their capital taxes to get wealthy? One reason is structural. As the standard model of tax competition explains, small countries gain from competitive tax cuts while large countries suffer. Yet not all small (large) countries have low (high) capital taxes. Why? The reason, we argue, is political. While the standard model assumes governments to be democratic, more than a third of countries worldwide are non-...
Published on Mar 3, 2016in Review of International Political Economy 2.80
Philipp Genschel17
Estimated H-index: 17
(EUI: European University Institute),
Laura Seelkopf4
Estimated H-index: 4
(University of Bremen)
We map trends of tax policy change in developing countries and transition economies since the 1980s, compare them to tax trends in the advanced Western democracies and review some of the explanations offered by the contributions to this volume. We find that non-Western countries follow the lead of Western countries in some important respects but not in others. While non-Western countries brought their general revenues closer to Western levels and copied important features of Western consumption ...
Published on Jan 2, 2016in New Political Economy 3.08
Hanna Lierse4
Estimated H-index: 4
(JU: Jacobs University Bremen),
Laura Seelkopf4
Estimated H-index: 4
(JU: Jacobs University Bremen)
Globalisation has triggered a downwards trend in direct taxation as governments compete for internationally mobile capital. This popular postulation has blurred the attention to potential upward constraints on tax policy-making emanating from globalised capital markets. In this paper, we illustrate when and how capital markets exert an upward pressure on taxes. While the increasing access to international capital allowed governments in developed democracies to indulge their voters with deficit-f...
Published on Jan 1, 2016
Laura Seelkopf4
Estimated H-index: 4
(University of Bremen),
Hanna Lierse1
Estimated H-index: 1
(Harvard University)
Tax policy is of central importance to every state. Without tax revenue, all other government policies, including welfare policies, are bound to fail. In addition to providing the financial basis for the welfare state, the tax system is potentially the most powerful instrument for income redistribution. In this contribution we shed light on the effects of tax competition on economic inequality by mapping the co-development of the changing tax systems and income (re)distribution since the 1980s. ...
Published on Jan 1, 2016
Philipp Genschel17
Estimated H-index: 17
(EUI: European University Institute),
Hanna Lierse1
Estimated H-index: 1
(UHH: University of Hamburg),
Laura Seelkopf4
Estimated H-index: 4
(University of Bremen)
Dieser Beitrag erortert Grundlagen der Steuerpolitik. Er definiert die Zwecke der Besteuerung, unterscheidet die wichtigsten Steuertypen, diskutiert generelle steuerpolitische Entwicklungen der letzten 50 Jahre und vergleicht die nationalen Steuersysteme von Landern innerhalb und auserhalb der OECD. Weitere Themen sind die Bestimmungsfaktoren nationaler Steuerpolitik und die Auswirkungen der Besteuerung auf Umverteilung und Wirtschaftswachstum.
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