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Fiscal equalization, tax salience, and tax competition : conference paper

Altemeyer-Bartscher, Martin - 2014

This paper analyzes the efficiency consequences of local revenue policies if jurisdictions try to attenuate the pressures of inter-regional competition for mobile factors by substituting attention-grabbing tax instruments that spotlight an additional tax burden with rather inconspicuous ones. We...

Persistent link: https://www.econbiz.de/10010491115

Fiscal federalism and tax enforcement : conference paper

Bönke, Timm; Jochimsen, Beate; Schröder, Carsten - 2014 - Preliminary version

In many federations, fiscal equalization schemes soften fiscal imbalances across the member states. Such schemes usually imply that a member state internalizes only a small fraction of the additional tax revenue from an expansion of the state-specific tax base, while the remainder of the...

Persistent link: https://www.econbiz.de/10010484391

Revenue autonomy preference in German state parliaments : conference paper

Heinemann, Friedrich; Janeba, Eckhard; Moessinger, … - 2013

Federal states in Germany are characterized by low fiscal autonomy. Equalization systems in place balance revenue differences to a considerable extent and states cannot independently set taxes of any major relevance. Although these features of German federalism are notorious for their...

Persistent link: https://www.econbiz.de/10010343779

Proportional influence? : electoral rules and special-interest spending ; conference paper

Egger, Peter; Köthenbürger, Marko; Smart, Michael - 2014

Conventional wisdom has it that proportional representation leads to more coalition governments and so to greater government spending, especially in redistributive categories favoured by special-interest groups. In contrast, we show in a theoretical model that first-past-the-post systems of...

Persistent link: https://www.econbiz.de/10010486682

Optimal taxation under regional inequality : conference paper

Kessing, Sebastian; Lipatov, Vilen; Zoubek, Malte - 2014 - Preliminary and incomplete

- enhancing migration margin, we explore the implications of regional productivity differences for the design of optimal tax … transfer-schemes. Regional inequality poses an additional restriction on the government which can limit optimal redistribution …. With intra-regional migration marginal tax rates tend to be reduced and negative tax rates are possible. Our simulations …

Persistent link: https://www.econbiz.de/10010487274

Dilemmas of solidarity : rethinking redistribution in the Canadian Federation

Choudhry, Sujit (contributor) - 2006

Persistent link: https://www.econbiz.de/10003341212

The global effects of R&D tax incentives : evidence from micro-data ; conference paper

Baumann, Martina; Knoll, Bodo; Riedel, Nadine - 2014

Recent years have seen an unprecedented increase in the provision of R&D tax incentives. A growing empirical literature suggests that R&D tax incentives are instrumental in raising domestic R&D activity. In policy debates this finding is often interpreted to lend support to the notion that R&D...

Persistent link: https://www.econbiz.de/10010483261

Will the German debt brake succeed? : survey evidence from state politicians ; conference paper

Heinemann, Friedrich; Janeba, Eckhard; Schröder, Christoph - 2013 - Work in progress

The present paper analyzes expectations of German politicians about the German debt brake (Schuldenbremse), which became part of the German constitution in 2009. This fiscal rule requires the federal government and the German states to run a (cyclically adjusted) budget deficit of no more than...

Persistent link: https://www.econbiz.de/10010336744

Natural-resource rents and internal conflicts : can decentralization lift the curse? ; conference paper

Farzanegan, Mohammad Reza; Lessmann, Christian; … - 2013 - This version: February 2013

We study how natural-resource rents affect the risk of internal conflict within countries and how the federal structure of countries influences this relationship. Natural-resource abundance may induce excessive rent-seeking and thus increase the risk of internal conflict. Fiscal and political...

Persistent link: https://www.econbiz.de/10010339382

Electoral rules for mayors and incentives to pork-barrel : quasi-experimental evidence from German municipalities ; conference paper

Hessami, Zohal - 2014

This paper exploits a natural experiment in Hesse where a reform of the electoral rule from mayor appointment by the local council towards direct mayor elections was introduced during a phase-in period from 1993 to 1998. The end of the term of the last appointed mayor varies across...

Persistent link: https://www.econbiz.de/10010485272

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