Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/25971 
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dc.contributor.authorSmart, Michaelen
dc.date.accessioned2007-07-23-
dc.date.accessioned2009-07-28T08:14:21Z-
dc.date.available2009-07-28T08:14:21Z-
dc.date.issued2007-
dc.identifier.urihttp://hdl.handle.net/10419/25971-
dc.description.abstractA simple theory suggests that a common form of federal horizontal equalization grants should cause subnational governments to levy higher tax rates, distorting local tax bases and so increasing federal transfers. To test this, I examine Canadian provincial tax policies in the 1972-2002 period. Consistent with the theory, provinces respond to expansions of equalization transfers by increasing their own tax rates. I estimate that on average tax rates in grant-receiving provinces were substantially and significantly higher as a consequence of the transfer formula.en
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x1926en
dc.subject.jelH21en
dc.subject.ddc330en
dc.subject.stwLändersteueren
dc.subject.stwSteuertarifen
dc.subject.stwSteuerpolitiken
dc.subject.stwFinanzausgleichen
dc.subject.stwFinanzföderalismusen
dc.subject.stwSchätzungen
dc.subject.stwKanadaen
dc.titleRaising taxes through equalization-
dc.typeWorking Paperen
dc.identifier.ppn538034793en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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