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Corruption and the composition of tax revenue in Middle East and African economies

Thornton, John - In: The South African journal of economics 76 (2008) 2, pp. 316-320

Persistent link: https://www.econbiz.de/10003742755

Tax revenues and tax efforts across the world

Bayraktar, Nihal; Le, Tuan Minh; Moreno-Dodson, Bianca - In: Handbook of research on public finance in Europe and …, (pp. 48-99). 2016

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A tax revenue on tax revenue : the incentive effects of equalizing transfers : evidence from Germany

Baretti, Christian; Huber, Bernd; Lichtblau, Karl - In: International tax and public finance 9 (2002) 6, pp. 631-649

Persistent link: https://www.econbiz.de/10001719225

A tax on tax revenue : the incentive effects of equalizing transfers ; evidence from Germany

Baretti, Christian; Huber, Bernd; Lichtblau, Karl - 2000

Several recent studies suggest that equalizing transfers in a federal system may distort the tax policy decisions of states. We study this issue for the German federal fiscal system. In a simple theoretical model, we first identify a substitution and an income effect of equalizing transfers. Our...