Smart, Michael - CESifo GmbH <München> - 2006
Department of Economics
University of Toronto
150 St. George St.
Toronto ON M5S 3G7
Canada
msmart@economics … receive equaliza-
tion are more inclined than others to raise business tax rates when the national average rate goes
up, as … Buettner (2005) and Egger et al. (2006)
find the same for the municipal business taxes that are equalized in many German states …