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https://hdl.handle.net/10419/26000
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DC Field | Value | Language |
---|---|---|
dc.contributor.author | Egger, Peter | en |
dc.contributor.author | Koethenbuerger, Marko | en |
dc.contributor.author | Smart, Michael | en |
dc.date.accessioned | 2007-07-24 | - |
dc.date.accessioned | 2009-07-28T08:14:43Z | - |
dc.date.available | 2009-07-28T08:14:43Z | - |
dc.date.issued | 2007 | - |
dc.identifier.uri | http://hdl.handle.net/10419/26000 | - |
dc.description.abstract | The paper empirically analyzes the incentive effects of equalizing transfers on business tax policy by exploiting a natural experiment in the state of Lower Saxony which changed its equalization formula as of 1999. We resort to within-state and across-state difference-indifference estimates to identify the reform effect on municipalities' business tax rates. Confirming the theoretical prediction, the reform had a significant impact on the municipalities' tax policy in the four years after the reform with a phasing out of the effect starting in the fourth to fifth year. The finding is robust to various alternative specifications. | en |
dc.language.iso | eng | en |
dc.publisher | |aCenter for Economic Studies and ifo Institute (CESifo) |cMunich | en |
dc.relation.ispartofseries | |aCESifo Working Paper |x1955 | en |
dc.subject.jel | H71 | en |
dc.subject.jel | H25 | en |
dc.subject.ddc | 330 | en |
dc.subject.stw | Kommunaler Finanzausgleich | en |
dc.subject.stw | Gewerbesteuer | en |
dc.subject.stw | Steuerwettbewerb | en |
dc.subject.stw | Gemeindefinanzen | en |
dc.subject.stw | Schätzung | en |
dc.subject.stw | Niedersachsen | en |
dc.subject.stw | Deutschland | en |
dc.title | Do fiscal transfers alleviate business tax competition?: evidence from Germany | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 538090715 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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