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The real estate transfer tax and government ideology : evidence from the German states
Krause, Manuela; Potrafke, Niklas - In: FinanzArchiv : European journal of public finance 76 (2020) 1, pp. 100-120
Persistent link: https://www.econbiz.de/10012602302
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Fiscal equalization as a driver of tax increases : empirical evidence from Germany
Büttner, Thiess; Krause, Manuela - 2018
This paper exploits a recent devolution of tax setting powers in the German federation to study the effects of fiscal equalization on subnational governments' tax policy. Based on an analysis of the system of fiscal equalization transfers, we argue that the redistribution of revenues provides...
Persistent link: https://www.econbiz.de/10011906300
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Does progressivity always lead to progress? : the impact of local redistribution on tax manipulation
Giommoni, Tommaso - 2019
Italian reform of the local personal income tax (PIT), which was flat before the intervention, that allows mayors to introduce … and we find that the reform consistently amplifies political budget cycle of local PIT. In terms of mechanism …
Persistent link: https://www.econbiz.de/10011996184
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Partisan determinants of federal highway grants
Goetzke, Frank; Hankins, William; Hoover, Gary A. - 2017
examine whether political alignment and political ideology play a role in determining how much highway funding per capita a …
Persistent link: https://www.econbiz.de/10011704667
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Fiscal equalization as a driver of tax increases : empirical evidence from Germany
Büttner, Thiess; Krause, Manuela - In: International tax and public finance 28 (2021) 1, pp. 90-112
Persistent link: https://www.econbiz.de/10012428342
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Do party ties increase transfer receipts in cooperative federalism? - evidence from Germany
Bury, Yannick; Feld, Lars P.; Köhler, Ekkehard A. - 2020
Cooperative fiscal federalism needs a multi-level consent to decide on the allocation of intergovernmental transfers. We study how parliamentary representation of municipalities on the federal level influences the allocation of federal transfers to municipal governments under this type of...
Persistent link: https://www.econbiz.de/10012291881
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Do party ties increase transfer receipts in cooperative federalism? : evidence from Germany
Bury, Yannick; Feld, Lars P.; Köhler, Ekkehard A. - 2022 - This version: 22nd August 2022
Cooperative fiscal federalism needs a multi-level consent to decide on the allocation of intergovernmental transfers. We study how parliamentary representation of municipalities on the federal level influences the allocation of federal transfers to municipal governments under this type of...
Persistent link: https://www.econbiz.de/10013399870
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Fiscal Equalization as a Driver of Tax Increases : Empirical Evidence from Germany
Büttner, Thiess - 2018
This paper exploits a recent devolution of tax setting powers in the German federation to study the effects of fiscal equalization on subnational governments’ tax policy. Based on an analysis of the system of fiscal equalization transfers, we argue that the redistribution of revenues provides...
Persistent link: https://www.econbiz.de/10012908652
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Efficient Revenue Sharing and Upper Level Governments : Theory and Application to Germany
Buettner, Thiess; Hauptmeier, Sebastian; Schwager, Robert - 2021
in Germany. The results suggest that attempts of state level governments to extract fiscal resources from the local …
Persistent link: https://www.econbiz.de/10013317654
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Fiscal equalization and the tax structure
Holm-Hadulla, Fédéric - 2018
this pattern and tests them in a natural experiment from Germany. The first hypothesis is that fiscal redistribution …
Persistent link: https://www.econbiz.de/10011929809