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dc.contributor.authorBuettner, Thiessen_US
dc.coverage.temporal1980-1996en_US
dc.date.accessioned2009-02-16T14:56:05Z-
dc.date.available2009-02-16T14:56:05Z-
dc.date.issued2001en_US
dc.identifier.urihttp://hdl.handle.net/10419/24430-
dc.description.abstractThis paper is concerned with fiscal externalities arising from local taxation of a mobile factor. Using a panel of more 1100 local jurisdictions it provides empirical evidence on how the local tax rate as well as the tax rate in the neighborhood affect the local tax base. The results support the existence of fiscal externalities: an increase in the tax rate of local neighbors exerts a positive effect on the tax base whereas an increase of the own tax rate has a negative effect, and a joint increase of the tax rate at the local jurisdiction and in its neighborhood has no significant effect on the interjurisdictional distribution of the tax base. However, in the considered case tax competition is alleviated by revenue sharing rules which reduce the jurisdictions' incentive to lower tax rates in order to attract capital.en_US
dc.language.isoengen_US
dc.publisherZentrum für Europäische Wirtschaftsforschung (ZEW) Mannheim-
dc.relation.ispartofseriesZEW Discussion Papers 01-11en_US
dc.subject.jelH73en_US
dc.subject.jelH72en_US
dc.subject.jelD62en_US
dc.subject.jelC23en_US
dc.subject.jelH71en_US
dc.subject.ddc330en_US
dc.subject.keywordLocal Capital Taxationen_US
dc.subject.keywordFiscal Externalitiesen_US
dc.subject.keywordTax Competitionen_US
dc.subject.keywordFiscal Equalization Granten_US
dc.subject.keywordEmpirical Investigationen_US
dc.subject.keywordPanel Dataen_US
dc.subject.stwGemeindesteueren_US
dc.subject.stwSteuerwettbewerben_US
dc.subject.stwKommunaler Finanzausgleichen_US
dc.subject.stwExterner Effekten_US
dc.subject.stwSchätzungen_US
dc.subject.stwDeutschlanden_US
dc.titleFiscal externalities in local tax competition: empirical evidence from a panel of German jurisdictionsen_US
dc.typeWorking Paperen_US
dc.identifier.ppn327286601en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:zewdip:5366-
Appears in Collections:Publikationen von Forscherinnen und Forschern des ZEW
ZEW Discussion Papers

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