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dc.contributor.authorBuettner, Thiessen
dc.date.accessioned2009-02-16T14:56:05Z-
dc.date.available2009-02-16T14:56:05Z-
dc.date.issued2001-
dc.identifier.urihttp://hdl.handle.net/10419/24430-
dc.description.abstractThis paper is concerned with fiscal externalities arising from local taxation of a mobile factor. Using a panel of more 1100 local jurisdictions it provides empirical evidence on how the local tax rate as well as the tax rate in the neighborhood affect the local tax base. The results support the existence of fiscal externalities: an increase in the tax rate of local neighbors exerts a positive effect on the tax base whereas an increase of the own tax rate has a negative effect, and a joint increase of the tax rate at the local jurisdiction and in its neighborhood has no significant effect on the interjurisdictional distribution of the tax base. However, in the considered case tax competition is alleviated by revenue sharing rules which reduce the jurisdictions' incentive to lower tax rates in order to attract capital.en
dc.language.isoengen
dc.publisher|aZentrum für Europäische Wirtschaftsforschung (ZEW) |cMannheimen
dc.relation.ispartofseries|aZEW Discussion Papers |x01-11en
dc.subject.jelH73en
dc.subject.jelH72en
dc.subject.jelD62en
dc.subject.jelC23en
dc.subject.jelH71en
dc.subject.ddc330en
dc.subject.keywordLocal Capital Taxationen
dc.subject.keywordFiscal Externalitiesen
dc.subject.keywordTax Competitionen
dc.subject.keywordFiscal Equalization Granten
dc.subject.keywordEmpirical Investigationen
dc.subject.keywordPanel Dataen
dc.subject.stwGemeindesteueren
dc.subject.stwSteuerwettbewerben
dc.subject.stwKommunaler Finanzausgleichen
dc.subject.stwExterner Effekten
dc.subject.stwSchätzungen
dc.subject.stwDeutschlanden
dc.titleFiscal externalities in local tax competition: empirical evidence from a panel of German jurisdictions-
dc.typeWorking Paperen
dc.identifier.ppn856096091en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:zewdip:5366en

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