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dc.contributor.authorEgger, Peteren_US
dc.contributor.authorKoethenbuerger, Markoen_US
dc.contributor.authorSmart, Michaelen_US
dc.date.accessioned2007-07-24en_US
dc.date.accessioned2009-07-28T08:14:43Z-
dc.date.available2009-07-28T08:14:43Z-
dc.date.issued2007en_US
dc.identifier.urihttp://hdl.handle.net/10419/26000-
dc.description.abstractThe 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.en_US
dc.language.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo working paper 1955en_US
dc.subject.jelH71en_US
dc.subject.jelH25en_US
dc.subject.ddc330en_US
dc.subject.stwKommunaler Finanzausgleichen_US
dc.subject.stwGewerbesteueren_US
dc.subject.stwSteuerwettbewerben_US
dc.subject.stwGemeindefinanzenen_US
dc.subject.stwSchätzungen_US
dc.subject.stwNiedersachsenen_US
dc.subject.stwDeutschlanden_US
dc.titleDo fiscal transfers alleviate business tax competition?: evidence from Germanyen_US
dc.typeWorking Paperen_US
dc.identifier.ppn538090715en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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