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In the German system of fiscal equalization Länder (States) with tax revenue below the average get payments from the Länder above the average. The difference between the average and the own tax revenue per capita will be compensated up to 75%. To prevent Länder from getting payments form...
Persistent link: https://www.econbiz.de/10005068840
Local authorities charge supply companies with concession dues on gas, water and electricity (Konzessionsabgaben), which are similar to some local taxes (local business tax, real property tax). These taxes have already been included in the fiscal equalization system and in the future concession...
Persistent link: https://www.econbiz.de/10005069020
revenue decentralization and not investment in redistribution. However, the effect of revenue decentralization is lower the …
Persistent link: https://www.econbiz.de/10011128834
In many federations, fiscal equalization schemes soften fiscal imbalances across the member states. Such schemes usually imply that the member states internalize only a small fraction of the additional tax revenue from an expansion of the state-specific tax bases, while the remainder of the...
Persistent link: https://www.econbiz.de/10011128867
for a redistribution of income among regions. Fourth, we apply the defined evaluation criteria to Russia's system of … income but it was mainly the medium income group of regions that carried the burden for this redistribution. Several …
Persistent link: https://www.econbiz.de/10005068933
Theoretical work based on social identity theory and in-group favoritism predicts that increased population diversity (e.g., due to immigration) reduces support for redistributive public policies. In this article, we add to the empirical literature testing this prediction in three ways. First,...
Persistent link: https://www.econbiz.de/10010896168
We advance the literature on political budget cycles by testing separately for cycles in expenditures for elections in the legislative and the executive. Using municipal data, we can separately identify these cycles and account for general year effects. For the executive branch, we show that it...
Persistent link: https://www.econbiz.de/10011093692
The number of parties in government is usually considered to increase spending. We show that this is not necessarily the case. Using a new method to detect close election outcomes in multi-party systems, we isolate truly exogenous variation in the type of government. With data from...
Persistent link: https://www.econbiz.de/10010896173
Local business profits respond to local business tax (LBT) rates that vary across municipalities. We estimate that a one percent increase in the LBT rate decreases the LBT base by 0.45 percent, based on the universe of German LBT return files, which include corporations and unincorporated...
Persistent link: https://www.econbiz.de/10010960385
German corporated companies are taxed with a federal corporation tax and with a local busi-ness tax. The latter has a similar, but broader tax base (including e.g. 25% of interest pay-ments) and its tax rate is set independently by every municipality including the so called city-states...
Persistent link: https://www.econbiz.de/10005068798