Fiscal externalities in local tax competition: empirical evidence from a panel of German jurisdictions
Year of publication: |
2001
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Authors: | Buettner, Thiess |
Publisher: |
Mannheim : Zentrum für Europäische Wirtschaftsforschung (ZEW) |
Subject: | Gemeindesteuer | Steuerwettbewerb | Kommunaler Finanzausgleich | Externer Effekt | Schätzung | Deutschland | Local Capital Taxation | Fiscal Externalities | Tax Competition | Fiscal Equalization Grant | Empirical Investigation | Panel Data |
Series: | ZEW Discussion Papers ; 01-11 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 856096091 [GVK] hdl:10419/24430 [Handle] RePEc:zbw:zewdip:5366 [RePEc] |
Classification: | H73 - Interjurisdictional Differentials and Their Effects ; H72 - State and Local Budget and Expenditures ; D62 - Externalities ; C23 - Models with Panel Data ; H71 - State and Local Taxation, Subsidies, and Revenue |
Source: |
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Büttner, Thiess, (2001)
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Buettner, Thiess, (2001)
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Local business taxation and competition for capital : the choice of the tax rate
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Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany
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