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ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/26000
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Egger, Peter | | en_US |
| dc.contributor.author | | Koethenbuerger, Marko | | en_US |
| dc.contributor.author | | Smart, Michael | | en_US |
| dc.date.accessioned | | 2007-07-24 | | en_US |
| dc.date.accessioned | | 2009-07-28T08:14:43Z | | - |
| dc.date.available | | 2009-07-28T08:14:43Z | | - |
| dc.date.issued | | 2007 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/26000 | | - |
| dc.description.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. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | CESifo München | | en_US |
| dc.relation.ispartofseries | | CESifo working paper 1955 | | en_US |
| dc.subject.jel | | H71 | | en_US |
| dc.subject.jel | | H25 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.stw | | Kommunaler Finanzausgleich | | en_US |
| dc.subject.stw | | Gewerbesteuer | | en_US |
| dc.subject.stw | | Steuerwettbewerb | | en_US |
| dc.subject.stw | | Gemeindefinanzen | | en_US |
| dc.subject.stw | | Schätzung | | en_US |
| dc.subject.stw | | Niedersachsen | | en_US |
| dc.subject.stw | | Deutschland | | en_US |
| dc.title | | Do fiscal transfers alleviate business tax competition?: evidence from Germany | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 538090715 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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