Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/178424 
Erscheinungsjahr: 
2018
Schriftenreihe/Nr.: 
CEPIE Working Paper No. 01/18
Verlag: 
Technische Universität Dresden, Center of Public and International Economics (CEPIE), Dresden
Zusammenfassung: 
We investigate how lump-sum equalization transfers affect expenditures and taxes in the municipalities of the largest German state North Rhine-Westphalia. In general, those general-purpose transfers cannot be treated as exogenous variables. Thus, for the identification of causal effects, two exogenous adjustments in the transfer allocation formula are used as instrumental variables. Findings suggest the existence of the "flypaper effect" - municipalities use transfers to increase expenditures but do not reduce tax rates. Extra money from transfers is mainly used to finance social expenditures and public facilities. A set of robustness checks, including a spatial dependence model, confirm the results.
Schlagwörter: 
flypaper effect
local government expenditure
transfers
local taxation
Flypaper Effekt
Regionalregierung
Transfers
regionale Steuern
JEL: 
H21
H70
H71
H72
H77
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
Working Paper

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