Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/26000 
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dc.contributor.authorEgger, Peteren
dc.contributor.authorKoethenbuerger, Markoen
dc.contributor.authorSmart, Michaelen
dc.date.accessioned2007-07-24-
dc.date.accessioned2009-07-28T08:14:43Z-
dc.date.available2009-07-28T08:14:43Z-
dc.date.issued2007-
dc.identifier.urihttp://hdl.handle.net/10419/26000-
dc.description.abstractThe 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.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x1955en
dc.subject.jelH71en
dc.subject.jelH25en
dc.subject.ddc330en
dc.subject.stwKommunaler Finanzausgleichen
dc.subject.stwGewerbesteueren
dc.subject.stwSteuerwettbewerben
dc.subject.stwGemeindefinanzenen
dc.subject.stwSchätzungen
dc.subject.stwNiedersachsenen
dc.subject.stwDeutschlanden
dc.titleDo fiscal transfers alleviate business tax competition?: evidence from Germany-
dc.typeWorking Paperen
dc.identifier.ppn538090715en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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