Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/48640 
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dc.contributor.authorBönke, Timmen
dc.contributor.authorJochimsen, Beateen
dc.contributor.authorSchröder, Carstenen
dc.date.accessioned2011-07-20-
dc.date.accessioned2011-07-29T15:21:50Z-
dc.date.available2011-07-29T15:21:50Z-
dc.date.issued2011-
dc.identifier.urihttp://hdl.handle.net/10419/48640-
dc.description.abstractUnder cooperative federalism, when an identical tax tariff applies to all regions of a federation, usually redistribution rules are implemented to smooth fiscal differences. The administration of tax collection, however, is sometimes delegated to the regional level, leaving the regional administrations some discretion concerning the auditing of tax returns. Building on a stylized model, we show that under such conditions granted discretionary tax deductions at the level of tax units is positively related to state-specific marginal rates of loss (MRL), i.e., the fraction of an additional tax Euro raised in a region that the fiscal-equalization system redistributes to other jurisdictions. We empirically test the model's presumption using administrative income-tax micro data from Germany. Regression estimates comply with the implications of our model.en
dc.language.isoengen
dc.publisher|aKiel University, Department of Economics |cKielen
dc.relation.ispartofseries|aEconomics Working Paper |x2011-06en
dc.subject.jelC21en
dc.subject.jelH21en
dc.subject.jelH77en
dc.subject.ddc330en
dc.subject.keywordFiscal federalismen
dc.subject.keywordrate of lossen
dc.subject.keywordincome tax returnsen
dc.subject.stwFinanzausgleichen
dc.subject.stwLändersteueren
dc.subject.stwEinkommensteuerpolitiken
dc.subject.stwSteueraufkommenen
dc.subject.stwSchätzungen
dc.subject.stwDeutschlanden
dc.titleFiscal equalization and regions' (un)willingness-to-tax: Evidence from Germany-
dc.typeWorking Paperen
dc.identifier.ppn664485294en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:cauewp:201106en

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