level, a subject that is currently under debate in Germany where states do have virtually no power to tax. We use a simple … theoretical model that incorporates state surtaxes on the federal income tax bill taking into account fixed costs as well as … standards are derived. -- Fiscal federalism ; minimum standards ; tax autonomy ; fiscal equalization …

This paper provides empirical evidence for interdependence of jurisdictions' tax policies. We study tax policy … municipalities' business tax rates. In response to the Hessian metropolitan municipalities' tax rate increase, Rhineland …-Palatine metropolitan municipalities increase their local business tax rates more moderately as compared to a matched control group of …