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dc.contributor.authorSeitz, Helmuten
dc.date.accessioned2008-07-22-
dc.date.accessioned2009-07-28T08:31:15Z-
dc.date.available2009-07-28T08:31:15Z-
dc.date.issued2008-
dc.identifier.urihttp://hdl.handle.net/10419/26386-
dc.description.abstractThe paper examines the question how fiscally strong and fiscally weak states respond to taxing autonomy at the state level, a subject that is currently under debate in Germany where states do have virtually no power to tax. We use a simple theoretical model that incorporates state surtaxes on the federal income tax bill taking into account fixed costs as well as minimum standards for the provision of public services. We show that both factors work in the direction of forcing fiscally weak states to collect higher surtaxes as compared to fiscally strong states. The empirical section presents evidence on the importance of fixed costs at the state level and calculates the distributional effects of taxing autonomy taking feedbacks of the fiscal equalization system into account. In addition simple estimates of the importance of spending on minimum standards are derived.en
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x2341en
dc.subject.jelH11en
dc.subject.jelH50en
dc.subject.jelH71en
dc.subject.ddc330en
dc.subject.keywordFiscal federalismen
dc.subject.keywordminimum standardsen
dc.subject.keywordtax autonomyen
dc.subject.keywordfiscal equalizationen
dc.subject.stwFinanzföderalismusen
dc.subject.stwLändersteueren
dc.subject.stwSteuerpolitiken
dc.subject.stwFinanzpolitische Aufgabenverteilungen
dc.subject.stwFinanzausgleichen
dc.subject.stwTheorieen
dc.subject.stwDeutschlanden
dc.titleMinimum standards, fixed costs and taxing autonomy of subnational governments-
dc.typeWorking Paperen
dc.identifier.ppn572269560en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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