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dc.contributor.authorSmart, Michaelen_US
dc.date.accessioned2007-07-23en_US
dc.date.accessioned2009-07-28T08:14:21Z-
dc.date.available2009-07-28T08:14:21Z-
dc.date.issued2007en_US
dc.identifier.urihttp://hdl.handle.net/10419/25971-
dc.description.abstractA simple theory suggests that a common form of federal horizontal equalization grants should cause subnational governments to levy higher tax rates, distorting local tax bases and so increasing federal transfers. To test this, I examine Canadian provincial tax policies in the 1972-2002 period. Consistent with the theory, provinces respond to expansions of equalization transfers by increasing their own tax rates. I estimate that on average tax rates in grant-receiving provinces were substantially and significantly higher as a consequence of the transfer formula.en_US
dc.language.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo working paper 1926en_US
dc.subject.jelH21en_US
dc.subject.ddc330en_US
dc.subject.stwLändersteueren_US
dc.subject.stwSteuertarifen_US
dc.subject.stwSteuerpolitiken_US
dc.subject.stwFinanzausgleichen_US
dc.subject.stwFinanzföderalismusen_US
dc.subject.stwSchätzungen_US
dc.subject.stwKanadaen_US
dc.titleRaising taxes through equalizationen_US
dc.typeWorking Paperen_US
dc.identifier.ppn538034793en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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