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dc.contributor.authorBönke, Timmen_US
dc.contributor.authorJochimsen, Beateen_US
dc.contributor.authorSchröder, Carstenen_US
dc.date.accessioned2011-07-20en_US
dc.date.accessioned2011-07-29T15:21:50Z-
dc.date.available2011-07-29T15:21:50Z-
dc.date.issued2011en_US
dc.identifier.urihttp://hdl.handle.net/10419/48640-
dc.description.abstractUnder cooperative federalism, when an identical tax tariff applies to all regions of a federation, usually redistribution rules are implemented to smooth fiscal differences. The administration of tax collection, however, is sometimes delegated to the regional level, leaving the regional administrations some discretion concerning the auditing of tax returns. Building on a stylized model, we show that under such conditions granted discretionary tax deductions at the level of tax units is positively related to state-specific marginal rates of loss (MRL), i.e., the fraction of an additional tax Euro raised in a region that the fiscal-equalization system redistributes to other jurisdictions. We empirically test the model's presumption using administrative income-tax micro data from Germany. Regression estimates comply with the implications of our model.en_US
dc.language.isoengen_US
dc.publisherUniv., Dep. of Economics Kielen_US
dc.relation.ispartofseriesEconomics working paper / Christian-Albrechts-Universität Kiel, Department of Economics 2011,06en_US
dc.subject.jelC21en_US
dc.subject.jelH21en_US
dc.subject.jelH77en_US
dc.subject.ddc330en_US
dc.subject.keywordFiscal federalismen_US
dc.subject.keywordrate of lossen_US
dc.subject.keywordincome tax returnsen_US
dc.subject.stwFinanzausgleichen_US
dc.subject.stwLändersteueren_US
dc.subject.stwEinkommensteuerpolitiken_US
dc.subject.stwSteueraufkommenen_US
dc.subject.stwSchätzungen_US
dc.subject.stwDeutschlanden_US
dc.titleFiscal equalization and regions' (un)willingness-to-tax: Evidence from Germanyen_US
dc.typeWorking Paperen_US
dc.identifier.ppn664485294en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
dc.identifier.repecRePEc:zbw:cauewp:201106-
Appears in Collections:Economics Working Papers, Department of Economics, CAU Kiel
Publikationen von Forscherinnen und Forschern des DIW

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