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The Incentive Effect of Fiscal Equalization Transfers on Tax Policy
Büttner, Thiess - 2005
A theoretical analysis considers the impact of a typical system of redistributive "fiscal equalization" transfers on the taxing effort of local jurisdictions. More specifically, it shows that the marginal contribution rate, i.e. the rate at which an increase in the tax base is reducing those...
Persistent link: https://www.econbiz.de/10010296386
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Efficient revenue sharing and upper level governments : theory and application to Germany
Büttner, Thiess; Hauptmeier, Sebastian; Schwager, Robert - 2006
Recent literature has emphasized that redistributive grant systems may tend to internalize fiscal externalities arising from tax competition. This paper further explores the conditions under which local grant systems enforced by the state government will enhance efficiency. A system of...
Persistent link: https://www.econbiz.de/10010261409
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The Incentive Effect of Fiscal Equalization Transfers on Tax Policy
Büttner, Thiess - Center for Globalization and Europeanization of the … - 2005
A theoretical analysis considers the impact of a typical system of redistributive \"fiscal equalization\" transfers on the taxing effort of local jurisdictions. More specifically, it shows that the marginal contribution rate, i.e. the rate at which an increase in the tax base is reducing those...
Persistent link: https://www.econbiz.de/10005635360
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The Incentive Effect of Fiscal Equalization Transfers on Tax Policy
Büttner, Thiess - Center for European, Governance and Economic … - 2005
A theoretical analysis considers the impact of a typical system of redistributive "fiscal equalization" transfers on the taxing effort of local jurisdictions. More specifically, it shows that the marginal contribution rate, i.e. the rate at which an increase in the tax base is reducing those...
Persistent link: https://www.econbiz.de/10010980833
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Übernivellierung der Einnahmen aus der Grunderwerbsteuer im künftigen Finanzausgleich
Büttner, Thiess; Görbert, Tobias - In: Wirtschaftsdienst 97 (2017) 5, pp. 360-362
Fiscal Equalisation in Germany provides substantial fiscal redistribution between federal and state and among state … redistribution. The paper considers whether this effect will also be present in the new rules for fiscal equalization which will come …
Persistent link: https://www.econbiz.de/10012119361
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Neuregelung des bundesstaatlichen Finanzausgleichs: Umverteilungs- und Verbleibseffekte
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 …
Persistent link: https://www.econbiz.de/10011956014
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The revised system of fiscal equalisation in Germany : distribution of gains and losses and degree of fiscal redistribution
Büttner, Thiess; Görbert, Tobias - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 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 …
Persistent link: https://www.econbiz.de/10011566241
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Übernivellierung der Einnahmen aus der Grunderwerbsteuer im künftigen Finanzausgleich
Büttner, Thiess; Görbert, Tobias - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 97 (2017) 5, pp. 360-362
Fiscal Equalisation in Germany provides substantial fiscal redistribution between federal and state and among state … redistribution. The paper considers whether this effect will also be present in the new rules for fiscal equalization which will come …
Persistent link: https://www.econbiz.de/10011660616
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Land use and fiscal competition
Büttner, Thiess - 2021
, jurisdictions are subject to fiscal incentives to expand this land use. Fiscal redistribution through equalization grants, however …
Persistent link: https://www.econbiz.de/10012491448
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Welfare Cost of the Real Estate Transfer Tax
Büttner, Thiess - 2017
This paper considers the welfare implications of a tax on real estate transfers. A theoretical analysis shows how the discouragement of mutually beneficial transactions as well as tax- sheltering activities give rise to a welfare loss that can be estimated using the empirical elasticity of the...
Persistent link: https://www.econbiz.de/10011712821