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    <title>EconStor Collection: FiFo Discussion Papers, Finanzwissenschaftliches Forschungsinstitut, Universität Köln</title>
    <link>http://hdl.handle.net/10419/233</link>
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  <item rdf:about="http://hdl.handle.net/10419/67505">
    <title>Drivers of health care expenditure: Does Baumol's cost disease loom large?</title>
    <link>http://hdl.handle.net/10419/67505</link>
    <description>Title: Drivers of health care expenditure: Does Baumol's cost disease loom large?
&lt;br/&gt;
&lt;br/&gt;Authors: Colombier, Carsten
&lt;br/&gt;
&lt;br/&gt;Abstract: According to Baumol (1993) health care epitomises Baumol's cost disease. Sectors that suffer from Baumol's cost disease are characterised by slow productivity growth due to a high labour coefficient. As a result, unit costs of these sectors rise inexorably if the respective wages increase with productivity growth of the progressive industries such as manufacturing. Thus, according to Baumol (1993) the secular rise in health-care expenditure has been unavoidable. This present paper demonstrates that health care is contracted by Baumol's cost disease, but only to a minor extent. Consequently, policy-makers have more leeway to curbever-increasing health-care expenditure than is suggested by Baumol (1993) and other authors. In addition, we test the implications of Baumol's cost disease for health care by avoiding the well-known flaws in constructing medical price indices. Therefore, the adjusted Baumol variable derived in this paper is also extremely appropriate to test the validity of Baumol's cost diseases of other service industries such as education or the live performing arts. Additionally, our analysis suggests that health care is rather a necessity than a luxury at the national level, which conflicts with macroeconomic evidence provided in the relevant literature.</description>
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  <item rdf:about="http://hdl.handle.net/10419/67504">
    <title>18 billion at one blow: Evaluating Germany's twenty biggest tax expenditures</title>
    <link>http://hdl.handle.net/10419/67504</link>
    <description>Title: 18 billion at one blow: Evaluating Germany's twenty biggest tax expenditures
&lt;br/&gt;
&lt;br/&gt;Authors: Thöne, Michael
&lt;br/&gt;
&lt;br/&gt;Abstract: “Periodically evaluating the size and effectiveness of tax expenditures is a necessary (although not sufficient) requirement for good government.” Leo Burman’s appeal of 2003 is quoted often but followed seldom. The paper reflects on the evaluation of Germany’s twenty biggest tax expenditures commissioned by the Federal Government in 2007 and completed by a team of three European research institutes in 2009. Based on a methodological framework developed for the uniform evaluation of dissimilar tax expenditures the research team worked through tax privileges worth more than 18 billion euro, i.e. 85 per cent of all official German tax subsidies. The analysis covered exemptions from corporate and personal income taxes, value-added tax (VAT) and energy taxes. To our knowledge, this was one of the biggest evaluations of tax expenditures ever concluded in the world. The paper discusses the common methodology applied in the evaluation; and the lessons learned from the research effort. It gives an overview of evaluation results and eventual policy lessons to be learned from them.</description>
  </item>
  <item rdf:about="http://hdl.handle.net/10419/67505">
    <title>Drivers of health care expenditure: Does Baumol's cost disease loom large?</title>
    <link>http://hdl.handle.net/10419/67505</link>
    <description>Title: Drivers of health care expenditure: Does Baumol's cost disease loom large?
&lt;br/&gt;
&lt;br/&gt;Authors: Colombier, Carsten
&lt;br/&gt;
&lt;br/&gt;Abstract: According to Baumol (1993) health care epitomises Baumol's cost disease. Sectors that suffer from Baumol's cost disease are characterised by slow productivity growth due to a high labour coefficient. As a result, unit costs of these sectors rise inexorably if the respective wages increase with productivity growth of the progressive industries such as manufacturing. Thus, according to Baumol (1993) the secular rise in health-care expenditure has been unavoidable. This present paper demonstrates that health care is contracted by Baumol's cost disease, but only to a minor extent. Consequently, policy-makers have more leeway to curbever-increasing health-care expenditure than is suggested by Baumol (1993) and other authors. In addition, we test the implications of Baumol's cost disease for health care by avoiding the well-known flaws in constructing medical price indices. Therefore, the adjusted Baumol variable derived in this paper is also extremely appropriate to test the validity of Baumol's cost diseases of other service industries such as education or the live performing arts. Additionally, our analysis suggests that health care is rather a necessity than a luxury at the national level, which conflicts with macroeconomic evidence provided in the relevant literature.</description>
  </item>
  <item rdf:about="http://hdl.handle.net/10419/67504">
    <title>18 billion at one blow: Evaluating Germany's twenty biggest tax expenditures</title>
    <link>http://hdl.handle.net/10419/67504</link>
    <description>Title: 18 billion at one blow: Evaluating Germany's twenty biggest tax expenditures
&lt;br/&gt;
&lt;br/&gt;Authors: Thöne, Michael
&lt;br/&gt;
&lt;br/&gt;Abstract: “Periodically evaluating the size and effectiveness of tax expenditures is a necessary (although not sufficient) requirement for good government.” Leo Burman’s appeal of 2003 is quoted often but followed seldom. The paper reflects on the evaluation of Germany’s twenty biggest tax expenditures commissioned by the Federal Government in 2007 and completed by a team of three European research institutes in 2009. Based on a methodological framework developed for the uniform evaluation of dissimilar tax expenditures the research team worked through tax privileges worth more than 18 billion euro, i.e. 85 per cent of all official German tax subsidies. The analysis covered exemptions from corporate and personal income taxes, value-added tax (VAT) and energy taxes. To our knowledge, this was one of the biggest evaluations of tax expenditures ever concluded in the world. The paper discusses the common methodology applied in the evaluation; and the lessons learned from the research effort. It gives an overview of evaluation results and eventual policy lessons to be learned from them.</description>
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