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dc.contributor.authorBüttner, Thiessen
dc.contributor.authorHauptmeier, Sebastianen
dc.contributor.authorSchwager, Roberten
dc.date.accessioned2009-01-28T15:55:12Z-
dc.date.available2009-01-28T15:55:12Z-
dc.date.issued2006-
dc.identifier.urihttp://hdl.handle.net/10419/19120-
dc.description.abstractRecent literature has emphasized that redistributive grant systems may tend to internalizefiscal externalities arising from tax competition. This paper further explores the conditionsunder which local grant systems enforced by the state government will enhance efficiency. Asystem of redistributive grants among governments is introduced into a standard model of taxcompetition. This basic model is then extended in order to allow for variations in thegovernment objectives at the state level. A subsequent empirical analysis of local tax policyexploits the experience with local fiscal revenue sharing in Germany. The results suggest thatattempts of state level governments to extract fiscal resources from the local revenue sharingsystem exert an upward pressure on tax rates.en
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x1656en
dc.subject.jelH71en
dc.subject.jelH77en
dc.subject.ddc330en
dc.subject.keywordfiscal equalizationen
dc.subject.keywordtax competitionen
dc.subject.keywordfiscal federalismen
dc.subject.keywordGermanyen
dc.subject.stwKommunaler Finanzausgleichen
dc.subject.stwSteuerwettbewerben
dc.subject.stwFinanzföderalismusen
dc.subject.stwTheorieen
dc.subject.stwDeutschlanden
dc.titleEfficient revenue sharing and upper level governments : theory and application to Germany-
dc.typeWorking Paperen
dc.identifier.ppn510016707en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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