Konferenzbeitrag
Does Fiscal Equalization Lead to Higher Tax Rates? Empirical Evidence from Germany
This paper explores the role of fiscal equalization as a driver of states’ tax policy in Germany. We argue that fiscal redistribution of tax revenues provides an incentive for states to increase their tax rates. The analysis exploits differences in the degree of fiscal redistribution among the states over time. The results show a significant effect on tax policy: with full equalization of revenues from the real estate transfer tax the tax rate is about one percentage point higher than without.
- Language
-
Englisch
- Bibliographic citation
-
Series: Beiträge zur Jahrestagung des Vereins für Socialpolitik 2017: Alternative Geld- und Finanzarchitekturen - Session: Taxation I ; No. A18-V1
- Classification
-
Wirtschaft
Taxation, Subsidies, and Revenue: General
Tax Evasion and Avoidance
Production Analysis and Firm Location: Government Policy
- Event
-
Geistige Schöpfung
- (who)
-
Krause, Manuela
Büttner, Thiess
- Event
-
Veröffentlichung
- (who)
-
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft
- (where)
-
Kiel, Hamburg
- (when)
-
2017
- Handle
- Last update
-
10.03.2025, 11:42 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
- Konferenzbeitrag
Associated
- Krause, Manuela
- Büttner, Thiess
- ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft
Time of origin
- 2017
Other Objects (12)
The Incentive Effect of Fiscal Equalization Transfers on Tax Policy
Regional Stabilization by Fiscal Equalization? Theoretical Considerations and Empirical Evidence from Germany
Fiscal Equalization as a Driver of Tax Increases: Empirical Evidence from Germany
Land Use and Fiscal Competition
Editorial: Centralisation or Decentralisation of European Fiscal Rules?
Caveat Emptor: Gläubigerschutz ist keine Lösung
Reform der Gemeindefinanzen
Sonderhaushalte: Ungebremste Verschuldung
Externalities, location, and regional development: Evidence from German district data
Grundsteuer: Grundstückswert einbeziehen
Die volkswirtschaftlichen Zusatzkosten der Grunderwerbsteuer
Not kennt kein Gebot? Sondervermögen als Speicher von Notlagenkrediten
The Incentive Effect of Fiscal Equalization Transfers on Tax Policy
Regional Stabilization by Fiscal Equalization? Theoretical Considerations and Empirical Evidence from Germany
Fiscal Equalization as a Driver of Tax Increases: Empirical Evidence from Germany
Land Use and Fiscal Competition
Editorial: Centralisation or Decentralisation of European Fiscal Rules?
Caveat Emptor: Gläubigerschutz ist keine Lösung
Reform der Gemeindefinanzen
Sonderhaushalte: Ungebremste Verschuldung
Externalities, location, and regional development: Evidence from German district data
Grundsteuer: Grundstückswert einbeziehen
Die volkswirtschaftlichen Zusatzkosten der Grunderwerbsteuer
Not kennt kein Gebot? Sondervermögen als Speicher von Notlagenkrediten
The Incentive Effect of Fiscal Equalization Transfers on Tax Policy
Regional Stabilization by Fiscal Equalization? Theoretical Considerations and Empirical Evidence from Germany
Fiscal Equalization as a Driver of Tax Increases: Empirical Evidence from Germany
Land Use and Fiscal Competition
Editorial: Centralisation or Decentralisation of European Fiscal Rules?
Caveat Emptor: Gläubigerschutz ist keine Lösung
Reform der Gemeindefinanzen
Sonderhaushalte: Ungebremste Verschuldung
Externalities, location, and regional development: Evidence from German district data
Grundsteuer: Grundstückswert einbeziehen
Die volkswirtschaftlichen Zusatzkosten der Grunderwerbsteuer