Fiscal equalization, tax salience, and tax competition : conference paper

Altemeyer-Bartscher, Martin

This paper analyzes the efficiency consequences of local revenue policies if jurisdictions try to attenuate the pressures of inter-regional competition for mobile factors by substituting attention-grabbing tax instruments that spotlight an additional tax burden with rather inconspicuous ones. We show that the substitution of tax instruments with the view to reduce the perceived tax price may suppress the under-exploitation of tax bases that typically goes along with fiscal equalization.

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Year of publication:	2014
Authors:	Altemeyer-Bartscher, Martin
Published in:	Beiträge zur Jahrestagung des Vereins für Socialpolitik 2014: Evidenzbasierte Wirtschaftspolitik Session: Taxation II ; V3
Publisher:	[Kiel : ZBW
Subject:	Fiscal Equalization \| Tax Salience \| Tax Competition \| Fiscal Federalism \| Steuerwettbewerb \| Tax competition \| Finanzbeziehungen \| Fiscal relations \| Finanzausgleich \| Intergovernmental transfers \| Theorie \| Theory

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Extent:	Online-Ressource (22 S.)
Conferences:	Jahrestagung des Vereins für Socialpolitik: Evidenzbasierte Wirtschaftspolitik ; 2014
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Konferenzschrift ; Graue Literatur ; Non-commercial literature
Language:	English
Notes:	Systemvoraussetzungen: Acrobat Reader
Other identifiers:	hdl:10419/100622 [Handle]
Classification:	H77 - Intergovernmental Relations; Federalism ; H22 - Incidence ; H30 - Fiscal Policies and Behavior of Economic Agents. General
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10010491115