Büttner, Thiess; Görbert, Tobias - In: Wirtschaftsdienst 96 (2016) 11, pp. 818-824
Distribution of Gains and Losses and Degree of Fiscal Redistribution : The paper explores effects of the revision of … and vertical fiscal flows. In addition, the paper determines the degree of fi scal redistribution. While the degree of fi … scal redistribution is found to be reduced for major revenue sources, local tax revenues are subject to much higher …