Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/31965
Authors: 
Enß, Petra
Schwager, Robert
Year of Publication: 
2006
Series/Report no.: 
Diskussionsbeiträge aus dem Volkswirtschaftlichen Seminar der Universität Göttingen 127
Abstract: 
This paper examines the system of fiscal equalisation among local jurisdictionsin the state of Lower Saxony. The incentives emanating from this system for the choices of the local business tax rates are quantified. For this purpose, we compute for all municipalities the rate by which grants are reduced or contributions are raised in response to a marginal increase in fiscal capacity. The results are evaluated from a policy point of view. Specifically, the differential treatment of large and small municipalities may have undesirable effects.
Subjects: 
fiscal equalisation
tax competition
local taxation : Lower Saxony
JEL: 
H71
H77
Document Type: 
Working Paper

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