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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

Does accrual accounting improve municipalities' efficiency? : evidence from Germany

Lampe, H. W.; Hilgers, Dennis; Ihl, C. - In: Applied economics 47 (2015) 40/42, pp. 4349-4363

Persistent link: https://www.econbiz.de/10011294562

Fiscal decentralization and poverty in South Africa : evidence from panel data analysis

Moche, Tebogo J.; Monkam, Nara; Aye, Goodness C. - In: Investment management and financial innovations 11 (2014) 2, pp. 69-76

Persistent link: https://www.econbiz.de/10010392829

Evaluation of the level of shadow economy in Lithuanian regions

Remeikienė, Rita; Gasparėnienė, Ligita; Yorulmaz, Özlem - In: Journal of business economics and management 22 (2021) 5, pp. 1360-1377

) and population's density are the key factors that show how municipalities address the issues of the shadow economy. 10 … municipalities with respectively high or low levels of the shadow economy were ranked for each period under consideration. The maps … that estimates the size of the shadow economy in 60 municipalities (a small regional division) with different economic …

Persistent link: https://www.econbiz.de/10013257005

Parallel convergence of income and educational achievements on a local level in Poland : joint distribution dynamics

Wójcik, Piotr - 2016

phenomena are related to each other. The analysis is applied on the level of municipalities (LAU 2, former NUTS 5). Income is … distribution for all municipalities. The joint distribution is relatively stable over time. Initial analysis of the dynamics of the …

Persistent link: https://www.econbiz.de/10011880210