scholarly journals Divorce and the Excess Burden of Lawyers

2007 ◽  
Author(s):  
Martin Halla
Keyword(s):  
Excess Burden

Foreign competition and optimal privatization with excess burden of taxation

2018 ◽  
Vol 125 (2) ◽  
pp. 189-204 ◽  
Author(s):  
Jen-Yao Lee ◽  
Leonard F. S. Wang
Keyword(s):  
Foreign Competition ◽  
Excess Burden

Finanzausgleichsbedingte Einheitslasten der Länder – eine empirische Schätzung am Beispiel Nordrhein-Westfalens

2012 ◽  
Vol 61 (2) ◽  
Author(s):  
Thomas Döring ◽  
Lorenz Blume
Keyword(s):  
Burden Sharing ◽  
Local Authorities ◽  
Excess Burden ◽  
Economic Concept ◽  
Time Period ◽  
German States ◽  
State And Local ◽  
Other Regarding ◽  
Fiscal Equalization System

AbstractIn Germany there exists a political consensus that the economic and fiscal burden of the German reunification should be shared by all three jurisdictional levels of the federal system. According to existing law the burden sharing between the state and local authorities has to be confined to the excess burden which follows from the financing of the German Unity Fund as well as the integration of the eastern German states into the fiscal equalisation system. Thereby, state and local authorities are in conflict with each other regarding an appropriate economic estimation of the excess burden to be caused by the fiscal equalization system. Against this background the paper explains and illustrates the economic concept of burden in terms of opportunity costs. Taking North Rhine-Westphalia as a case study the quantity of the excess burden is empirically estimated for the time period 1995 - 2009 by applying a multivariate data analysis.

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