STEFAN HOMBURG
Biographic Data
| ID | 5737924 |
|---|---|
| NAME | STEFAN HOMBURG |
| GIVEN NAMES | STEFAN |
| FAMILY NAME | HOMBURG |
| SIGNATURE | HOMBURG S |
| AFFILIATIONS | Leibniz University Hannover |
| ORCID | 0000-0001-7308-2690 |
| VERIFIED | Yes |
| TOTAL WORKS | 6 |
| TOTAL CITATIONS | 4 |
| WORKS AS AUTHOR | 6 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2001 |
| LATEST PUBLICATION YEAR | 2022 |
| H-INDEX | 1 |
Was Germany’s Lockdown in Spring 2020 Necessary? How Bad Data Quality Can Turn a Simulation Into a Delusion that Shapes the Future
Germany's Company Tax Reform Act of 2008
The article outlines Germany's recent company tax reform. The act will become effective from January 1st, 2008, except for some minor points and for companies with an alternative fiscal year. The description comprises the reduction in the corporate income tax rate, repeal of declining-balance depreciation, changes in the trade tax, and tighter rules regarding transfer prices and loss deduction. Close attention is paid to new instruments such as t…
A New Approach to Optimal Commodity Taxation
This paper makes a fresh attempt at characterizing optimal commodity taxes. Under the usual assumptions, an extremely simple expression for second-best commodity taxes is derived, showing tax rates as functions of observable variables only, rather than as functions of unobservable variables such as compensated cross-elasticities. The main formula is independent of special preferences and of the number of commodities. It has a simple economic mean…
Coping with Rational Prodigals
The rational prodigality argument, which often serves to justify social security, is considered in a second‐best tax framework with endogenous labour supply. Rational prodigality renders the familiar policies time‐inconsistent. I analyse time‐consistent policies and show that a wage tax suffices to rule out prodigality as a rational strategy. However, by using savings subsidies the solution can be improved upon. The subsidies are shown to be decr…
The Optimal Income Tax
The paper presents an axiomatic restatement of the standard approach to nonlinear income taxation. It assumes a finite number of taxpayers rather than an uncountable infinity. Analytical tools are developed which facilitate proving the existence of tax schedules that are continuous, differentiable almost everywhere, and possess left- and right-derivatives at every point of non-differentiability. These tax schedules even become differentiable in t…
German Tax Reform 2000
»Vielmehr bietet [der Kommentar] auf höchstem Niveau eine substantielle Auseinandersetzung mit den Hintergründen, den Zusammenhängen, der Theorie und der Praxis des Grundgesetzes. Besseres lässt sich von einem Verfassungskommentar nicht sagen.“ Herbert Günther Staaatsanzeiger für das Land Hessen 2018 (50), 1494–1495
Was Germany’s Lockdown in Spring 2020 Necessary? How Bad Data Quality Can Turn a Simulation Into a Delusion that Shapes the Future
Coping with Rational Prodigals
The rational prodigality argument, which often serves to justify social security, is considered in a second‐best tax framework with endogenous labour supply. Rational prodigality renders the familiar policies time‐inconsistent. I analyse time‐consistent policies and show that a wage tax suffices to rule out prodigality as a rational strategy. However, by using savings subsidies the solution can be improved upon. The subsidies are shown to be decr…
German Tax Reform 2000
»Vielmehr bietet [der Kommentar] auf höchstem Niveau eine substantielle Auseinandersetzung mit den Hintergründen, den Zusammenhängen, der Theorie und der Praxis des Grundgesetzes. Besseres lässt sich von einem Verfassungskommentar nicht sagen.“ Herbert Günther Staaatsanzeiger für das Land Hessen 2018 (50), 1494–1495
The Optimal Income Tax
The paper presents an axiomatic restatement of the standard approach to nonlinear income taxation. It assumes a finite number of taxpayers rather than an uncountable infinity. Analytical tools are developed which facilitate proving the existence of tax schedules that are continuous, differentiable almost everywhere, and possess left- and right-derivatives at every point of non-differentiability. These tax schedules even become differentiable in t…
A New Approach to Optimal Commodity Taxation
This paper makes a fresh attempt at characterizing optimal commodity taxes. Under the usual assumptions, an extremely simple expression for second-best commodity taxes is derived, showing tax rates as functions of observable variables only, rather than as functions of unobservable variables such as compensated cross-elasticities. The main formula is independent of special preferences and of the number of commodities. It has a simple economic mean…
Coping with Rational Prodigals
The rational prodigality argument, which often serves to justify social security, is considered in a second‐best tax framework with endogenous labour supply. Rational prodigality renders the familiar policies time‐inconsistent. I analyse time‐consistent policies and show that a wage tax suffices to rule out prodigality as a rational strategy. However, by using savings subsidies the solution can be improved upon. The subsidies are shown to be decr…
Germany's Company Tax Reform Act of 2008
The article outlines Germany's recent company tax reform. The act will become effective from January 1st, 2008, except for some minor points and for companies with an alternative fiscal year. The description comprises the reduction in the corporate income tax rate, repeal of declining-balance depreciation, changes in the trade tax, and tighter rules regarding transfer prices and loss deduction. Close attention is paid to new instruments such as t…
Was Germany’s Lockdown in Spring 2020 Necessary? How Bad Data Quality Can Turn a Simulation Into a Delusion that Shapes the Future
Economics (6 works) · Fiscal Policy and Economic Growth (4 works) · Public economics (4 works) · Corporate Taxation and Avoidance (3 works) · Political science (3 works) · Tax reform (3 works) · Business (2 works) · Econometrics (2 works) · German (2 works) · History (2 works)