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ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
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http://hdl.handle.net/10419/26000
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| Title: | | Do fiscal transfers alleviate business tax competition?: evidence from Germany  |
| Authors: | | Egger, Peter Koethenbuerger, Marko Smart, Michael |
| Issue Date: | | 2007 |
| Series/Report no.: | | CESifo working paper 1955 |
| Abstract: | | The paper empirically analyzes the incentive effects of equalizing transfers on business tax policy by exploiting a natural experiment in the state of Lower Saxony which changed its equalization formula as of 1999. We resort to within-state and across-state difference-indifference estimates to identify the reform effect on municipalities' business tax rates. Confirming the theoretical prediction, the reform had a significant impact on the municipalities tax policy in the four years after the reform with a phasing out of the effect starting in the fourth to fifth year. The finding is robust to various alternative specifications. |
| JEL: | | H71 H25 |
| Document Type: | | Working Paper |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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