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Tax and the city : a theory of local tax competition and evidence for Germany
Janeba, Eckhard; Osterloh, Steffen - 2012 - This version: January 2012
Despite the well-developed empirical literature on local tax competition, little is known about the actual spatial structure of inter-municipal competition. Assuming that competition takes place only among neighbours (as in the empirical literature) is at odds with the theoretical approaches...
Persistent link: https://www.econbiz.de/10009509729
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Tax and the city : a theory of local tax competition and evidence for Germany
Janeba, Eckhard; Osterloh, Steffen - 2013 - First version: Januar 2012 ; This version: May 2013
Despite the well-developed empirical literature on local tax competition, little is known about the actual spatial structure of inter-municipal competition. Assuming that competition takes place only among neighbours (as in the empirical literature) is at odds with the theoretical approaches...
Persistent link: https://www.econbiz.de/10010228585
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Higher taxes on less elastic goods? : evidence from German municipalities
Blesse, Sebastian; Doerrenberg, Philipp; Rauch, Anna - 2018
business profits. This suggests that municipality-level taxation in Germany is inconsistent with the inverse-elasticity rule …
Persistent link: https://www.econbiz.de/10011900011
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Fiscal externalities in local tax competition : empirical evidence from a panel of German jurisdictions
Büttner, Thiess - 2001
This paper is concerned with fiscal externalities arising from local taxation of a mobile factor. Using a panel of more 1100 local jurisdictions it provides empirical evidence on how the local tax rate as well as the tax rate in the neighborhood affect the local tax base. The results support the...
Persistent link: https://www.econbiz.de/10011445920
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The impact of intergovernmental grants on cost efficiency : theory and evidence from German municipalities
Kalb, Alexander (contributor) - 2008
In this paper we use a simple bureaucracy model of fiscal illusion to analyze the impact of intergovernmental grants on the cost effciency of local jurisdictions. We find that a higher degree of redistribution within a system of fiscal equalization or an increase in the amount of grants received...
Persistent link: https://www.econbiz.de/10003728661
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Intergovernmental grants and public input provision : theory and evidence from Germany
Hauptmeier, Sebastian (contributor) - 2007
This paper uses a simple model of fiscal competition between local jurisdictions to analyse the impact of intergovernmental grants on the composition of public spending. We find that a higher degree of redistribution within a system of ʺfiscal equalisationʺ coincides with a smaller overall...
Persistent link: https://www.econbiz.de/10003412064
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Efficient revenue sharing and upper level governments : theory and application to Germany
Büttner, Thiess (contributor);  … - 2006
in Germany. The results suggest that attempts of state level governments to extract fiscal resources from the local …
Persistent link: https://www.econbiz.de/10003301132
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Revenue autonomy preference in German state parliaments
Heinemann, Friedrich (contributor) - 2013
Fiscal federalism in Germany is characterized by lacking sub-national tax autonomy and intensive fiscal equalization …
Persistent link: https://www.econbiz.de/10010203498
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Regional stabilization by fiscal equalization? : theoretical considerations and empirical evidence from Germany
Büttner, Thiess - 1999
actually favors stabilization. In an empirical analysis for Germany, the paper adds support for the finding of significant … regional stabilization by fiscal flows. The results indicate that about 17 % of GDP variation across West Germany's states has … been removed by fiscal flows during the last two decades. Thus, in Germany where the fiscal federalism is criticised for …
Persistent link: https://www.econbiz.de/10011442662
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Let‘s stay in touch – evidence on the role of social learning in local tax interactions
Blesse, Sebastian; Martin, Thorsten - 2015
This paper exploits detailed information on local political and socioeconomic networks and a reform of local fiscal equalization in North Rhine-Westphalia (NRW) to identify the role of learning in local tax rate interactions. Using this policy change in spatial lag IV regressions, we find that...
Persistent link: https://www.econbiz.de/10011391788