Matches in SemOpenAlex for { <https://semopenalex.org/work/W443848244> ?p ?o ?g. }
Showing items 1 to 42 of
42
with 100 items per page.
- W443848244 abstract "Abstract Municipality budgets in Germany finished the fiscal year 2013 in total with a surplus of 1.7 bn euro. In addition, the current year their overall budget will conclude with a surplus. However, there are huge differences in the situation of local budgets. Numerous local authorities have serious problems to balance their budget due to structurally overburden expenditures and due to outstanding large dept levels, especially in terms of “Cash Credits”. The Länder have started to set up different bail out mechanisms because they are responsible for the financial reliability of their local authorities. Generally spoken, there are good reasons for such bail out programs. However, they should be organized in such a way, that the tax wedge on trade (Gewerbesteuer) and property (Grundsteuer) does not increase continuously. But also there is already data indicating such as development. A rising tax burden, however, weakens the position of our companies in global competition. Therefore, the programs have to be evaluated on a scientific basis. In some cases, they have to be adapted. Budget authorities should focus more on cutting expenses because it usually is the best way to ease the budgetary situation sustainably. At the same time, it helps to avoid rising multipliers in impersonal taxes." @default.
- W443848244 created "2016-06-24" @default.
- W443848244 creator A5030585936 @default.
- W443848244 creator A5054113505 @default.
- W443848244 date "2014-01-01" @default.
- W443848244 modified "2023-09-25" @default.
- W443848244 title "Kommunale Konsolidierungshilfen der Länder – Fass ohne Boden oder alternativlose Maßnahmen zur Standortrettung?" @default.
- W443848244 doi "https://doi.org/10.1515/zfwp-2014-0205" @default.
- W443848244 hasPublicationYear "2014" @default.
- W443848244 type Work @default.
- W443848244 sameAs 443848244 @default.
- W443848244 citedByCount "0" @default.
- W443848244 crossrefType "journal-article" @default.
- W443848244 hasAuthorship W443848244A5030585936 @default.
- W443848244 hasAuthorship W443848244A5054113505 @default.
- W443848244 hasConcept C10138342 @default.
- W443848244 hasConcept C105639569 @default.
- W443848244 hasConcept C144133560 @default.
- W443848244 hasConcept C162324750 @default.
- W443848244 hasConceptScore W443848244C10138342 @default.
- W443848244 hasConceptScore W443848244C105639569 @default.
- W443848244 hasConceptScore W443848244C144133560 @default.
- W443848244 hasConceptScore W443848244C162324750 @default.
- W443848244 hasIssue "2" @default.
- W443848244 hasLocation W4438482441 @default.
- W443848244 hasOpenAccess W443848244 @default.
- W443848244 hasPrimaryLocation W4438482441 @default.
- W443848244 hasRelatedWork W2004580798 @default.
- W443848244 hasRelatedWork W2051944322 @default.
- W443848244 hasRelatedWork W2365347425 @default.
- W443848244 hasRelatedWork W2387212527 @default.
- W443848244 hasRelatedWork W2573270482 @default.
- W443848244 hasRelatedWork W2750896665 @default.
- W443848244 hasRelatedWork W2903749241 @default.
- W443848244 hasRelatedWork W2907801947 @default.
- W443848244 hasRelatedWork W2987740169 @default.
- W443848244 hasRelatedWork W2187559042 @default.
- W443848244 hasVolume "63" @default.
- W443848244 isParatext "false" @default.
- W443848244 isRetracted "false" @default.
- W443848244 magId "443848244" @default.
- W443848244 workType "article" @default.