this pattern and tests them in a natural experiment from Germany. The first hypothesis is that fiscal redistribution … the perspective of local governments; the second is that a desire for redistribution within jurisdictions induces a shift … taxation serves as a Pigouvian intervention to correct externalities. The empirical analysis supports redistribution between …

This paper analyzes the impact of fiscal federalism on income inequality and redistribution. Theoretically … concentration in pre- and after-tax income without additional redistribution via progressive taxes. It is, however, crucial to …

This paper analyzes the impact of fiscal federalism on income inequality and redistribution. Economic theory delivers … decentralization is counteracted by the interaction with jurisdictional fragmentation. Interestingly, it is not redistribution via …