Arbeitspapier
A Tax on Tax Revenue. The Incentive Effects of Equalizing Transfers: Evidence from Germany
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 main hypothesis is that both effects should tend to reduce tax revenue of German states. We perform various empirical tests which confirm this hypothesis.
- Language
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Englisch
- Bibliographic citation
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Series: CESifo Working Paper ; No. 333
- Classification
-
Wirtschaft
- Event
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Geistige Schöpfung
- (who)
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Huber, Bernd
Baretti, Christian
Lichtblau, Karl
- Event
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Veröffentlichung
- (who)
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Center for Economic Studies and ifo Institute (CESifo)
- (where)
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Munich
- (when)
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2000
- Handle
- Last update
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10.03.2025, 11:43 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Huber, Bernd
- Baretti, Christian
- Lichtblau, Karl
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2000
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