Fiscal equalization as a driver of tax increases : empirical evidence from Germany
Year of publication: |
2021
|
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Authors: | Büttner, Thiess ; Krause, Manuela |
Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 28.2021, 1, p. 90-112
|
Subject: | Fiscal equalization | Tax autonomy | Real estate transfer tax | Tax capacity | Standard tax rate | Deutschland | Germany | Finanzausgleich | Intergovernmental transfers | Finanzbeziehungen | Fiscal relations | Steuerwettbewerb | Tax competition | Grundsteuer | Real property tax |
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