haku: @indexterm TAX POLICY / yhteensä: 92
viite: 7 / 92
| Tekijä: | Buettner, T. |
| Otsikko: | The incentive effect of fiscal equalization transfers on tax policy |
| Lehti: | Journal of Public Economics
2006 : FEB, VOL. 90:3, p. 477-497 |
| Asiasana: | fiscal policy incentives tax policy Germany |
| Kieli: | eng |
| Tiivistelmä: | A theoretical analysis considers the impact of a typical system of redistributive "fiscal equalization" transfers on the tax effort of local jurisdictions. More specifically, it shows that the marginal contribution rate, i.e. the rate at which an increase in the tax base reduces those transfers, might be positively associated with the local tax rate while the volume of grants received is likely to be inversely related to the tax rate. Theses predictions are tested in an empirical analysis of the tax policy of German municipalities. |
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