Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/100622
Authors: 
Altemeyer-Bartscher, Martin
Year of Publication: 
2014
Series/Report no.: 
Beiträge zur Jahrestagung des Vereins für Socialpolitik 2014: Evidenzbasierte Wirtschaftspolitik - Session: Taxation II B15-V3
Abstract: 
This paper analyzes the efficiency consequences of local revenue policies if jurisdictions try to attenuate the pressures of inter-regional competition for mobile factors by substituting attention-grabbing tax instruments that spotlight an additional tax burden with rather inconspicuous ones. We show that the substitution of tax instruments with the view to reduce the perceived tax price may suppress the under-exploitation of tax bases that typically goes along with fiscal equalization.
JEL: 
H77
H22
H30
Document Type: 
Conference Paper

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