Fiscal federalism in Germany is characterized by lacking sub-national tax autonomy and intensive fiscal equalization … for tax autonomy and fiscal equalization are driven by states’ self-interest, party ideology and individual …

the formation of autonomy preferences. It tests to which extent the preferences of state policy makers for tax autonomy … deficits are more opposed to tax autonomy and more in favour of higher fiscal equalization transfers. …

representative form of government with direct democratic elements leads to (i) higher local tax rates and (ii) a shift of the local … tax mix from taxes with broader (property taxes) to taxes with narrower bases (business taxes). For identification, we … measured by signature and quorum requirements increase local tax rates and shift the tax mix toward taxes with narrower bases. …

representative form of government with direct democratic elements leads to (i) higher local tax rates and (ii) a shift of the local … tax mix from taxes with broader (property taxes) to taxes with narrower bases (business taxes). For identification, we … - measured by signature and quorum requirements - increase local tax rates and shift the tax mix toward taxes with narrower bases …