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Do fiscal transfers alleviate business tax competition? : evidence from Germany
Egger, Peter (contributor);  … - 2007
Persistent link: https://www.econbiz.de/10003496758
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Do fiscal transfers alleviate business tax competition? : evidence from Germany
Egger, Peter; Köthenbürger, Marko; Smart, Michael - In: Journal of public economics 94 (2010) 3/4, pp. 235-246
Persistent link: https://www.econbiz.de/10003968055
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The measurement of expenditure needs in the fiscal equalization at the local level : empirical evidence from German municipalities
Birke, Anja; Lenk, Thomas - 2002
Persistent link: https://www.econbiz.de/10001715366
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Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany
Egger, Peter H.; Koethenbuerger, Marko; Smart, Michael - 2021
The paper empirically analyzes the incentive effects of equalizing transfers on business tax policy by exploiting a natural experiment in the state of Lower Saxony which changed its equalization formula as of 1999. We resort to within-state and across-state difference-in-difference estimates to...
Persistent link: https://www.econbiz.de/10013317157
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The measurement of expenditure needs in the fiscal equalization at the local level empirical evidence from German municipalities
Birke, Anja; Lenk, Thomas - In: Reforms of local fiscal equalization in Europe : …, (pp. 449 - 475). 2003
Persistent link: https://www.econbiz.de/10014554729
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Federal regulation of local tax bases and local fiscal equalisation in Germany
Färber, Gisela - In: Reforms of local fiscal equalization in Europe : …, (pp. 401 - 427). 2003
Persistent link: https://www.econbiz.de/10014554727
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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
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Fiscal equalization and the tax structure
Holm-Hadulla, Fédéric - In: Regional science & urban economics 81 (2020), pp. 1-19
Persistent link: https://www.econbiz.de/10012427823
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Redistribution as a local public good : an empirical test for Flemish municipalities
Ashworth, John; Heyndels, Bruno; Smolders, Carine - In: Kyklos : international review for social sciences 55 (2002) 1, pp. 27-56
Persistent link: https://www.econbiz.de/10001665593