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The effects of fiscal competition on local property and income tax reliance
Spry, John Arthur (contributor) - In: Topics in economic analysis & policy 5 (2005) 1
Persistent link: https://www.econbiz.de/10002613194
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Die Einigung der Wertschöpfungssteuer als Gemeindesteuer
Oberhauser, Alois - In: Kommunale Finanzen und Finanzausgleich, (pp. 241-252). 1964
Persistent link: https://www.econbiz.de/10002580336
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Municipal income taxes
Gotherman, John E. - In: Municipal finance : official magazine of the Municipal … 43 (1971) 3, pp. 127-132
Persistent link: https://www.econbiz.de/10002466707
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Income segregation and local progressive taxation : empirical evidence from Switzerland
Schmidheiny, Kurt (contributor) - 2004
This study investigates spatial segregation of the population in fiscally decentralized urban areas. The theoretical part proposes the progressivity of local income taxes as a new explanation for income segregation. The empirical part studies how income tax differentials across municipalities in...
Persistent link: https://www.econbiz.de/10002521567
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Die interkommunalen Verteilungswirkungen der gemeindlichen Einkommensteuerbeteiligung
Karrenberg, Hanns - In: Zeitschrift für Kommunalfinanzen : ZKF ; Haushalt, … 30 (1980) 11, pp. 162-166
Persistent link: https://www.econbiz.de/10002139786
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Tax competition, tax exporting and higher-government choice of tax instruments for local governments
Braid, Ralph M. - In: Journal of public economics 89 (2005) 9/10, pp. 1789-1821
Persistent link: https://www.econbiz.de/10003053862
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Einwohnerveränderungen und Gemeindeanteil an der Einkommensteuer
Henckel, Dietrich - In: Raumforschung und Raumordnung 39 (1981) 5/6, pp. 241-247
Persistent link: https://www.econbiz.de/10002763249
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A local income and corporation tax as an alternative to the German trade tax : an empirical analysis for selected municipalities
Maiterth, Ralf; Zwick, Markus - 2004
Persistent link: https://www.econbiz.de/10002409188
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Gli effetti redistributivi dei tributi comunali di Puglia ed Emilia Romagna
Morciano, Marcello - In: Economia pubblica : the Italian journal of public … 36 (2006) 3/4, pp. 87-110
Persistent link: https://www.econbiz.de/10003400138
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Reform der Einkommensteuerbeteiligung der Kommunen : Weg zu mehr Demokratie und Verantwortung?
Schulte, Hubert - In: Reform der Gemeindesteuern : zwischen kommunaler …, (pp. 145-151). 2006
Persistent link: https://www.econbiz.de/10003369721