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A Tax on Tax Revenue: The Incentive Effects of Equalizing Transfers: Evidence from Germany

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Author Info
Christian Baretti ()
Bernd Huber ()
Karl Lichtblau
Abstract

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 effect 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. Copyright Kluwer Academic Publishers 2002

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File URL: http://hdl.handle.net/10.1023/A:1020925812428
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Publisher Info
Article provided by Springer in its journal International Tax and Public Finance.

Volume (Year): 9 (2002)
Issue (Month): 6 (November)
Pages: 631-649
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Handle: RePEc:kap:itaxpf:v:9:y:2002:i:6:p:631-649

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Web page: http://www.springerlink.com/link.asp?id=102915

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Related research
Keywords: fiscal federalism intergovernmental transfers interstate equalization

Cited by:
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  1. Thiess Büttner & Sebastian Hauptmeier & Robert Schwager, 2006. "Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
    Other versions:
  2. Jean, HINDRIKS & Susana, PERALTA & Sholmo, WEBER, 2006. "Competing in taxes and investment under fiscal equalization," Université catholique de Louvain, Département des Sciences Economiques Working Paper 2006062, Université catholique de Louvain, Département des Sciences Economiques. [Downloadable!]
    Other versions:
  3. Christos Kotsogiannis & Robert Schwager, 2006. "Fiscal Equalization and Yardstick Competition," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
  4. Thiess Büttner, 2005. "The Incentive Effect of Fiscal Equalization Transfers on Tax Policy," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
    Other versions:
  5. Alejandro Esteller-More, 2003. "The Politics of Tax Administration: Evidence from Spain," Public Economics 0303004, EconWPA. [Downloadable!]
  6. Jameson Boex & Jorge Martinez-Vazquez, 2005. "The Determinants of the Incidence of Intergovernmental Grants: A Survey of the International Experience," International Studies Program Working Paper Series, at AYSPS, GSU paper0509, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  7. Clemens Fuest & Bernd Huber, 2003. "Zur Koordinierung der Unternehmensbesteuerung in Europa," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 72(3), pages 378-390. [Downloadable!] (restricted)
  8. Jean, HINDRIKS & Susana , PERALTA & Sholmo , WEBER, 2005. "Fiscal competition, revenue sharing, and policy-induced agglomeration," Université catholique de Louvain, Département des Sciences Economiques Working Paper 2005062, Université catholique de Louvain, Département des Sciences Economiques. [Downloadable!]
  9. Diego Martínez López, 2005. "On states’ behavior with equalization grants," Hacienda Pública Española, IEF, vol. 174(3), pages 43-54, September. [Downloadable!]
  10. Nobuo Akai & Motohiro Sato, 2005. "leadership meets soft budget," CIRJE F-Series CIRJE-F-391, CIRJE, Faculty of Economics, University of Tokyo. [Downloadable!]
  11. Carmen Lopez Martin & Pedro Pablo Perez Hernandez & Araceli Rios Berjillos, 2006. "Regional Financing: Spanish Autonomous Communities Versus German Laenders," ERSA conference papers ersa06p478, European Regional Science Association. [Downloadable!]
  12. Kristina vanDeuverden, 2004. "Entwicklung des Steueraufkommens in den neuen Bundesländern – ein Ost-West-Vergleich –," IWH Discussion Papers 196, Halle Institute for Economic Research. [Downloadable!]
  13. Alexander Libman & Lars P. Feld, 2007. "Strategic Tax Collection and Fiscal Decentralisation: The Case of Russia," CREMA Working Paper Series 2007-09, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Other versions:
  14. Christos Kotsogiannis & Robert Schwager, 2006. "Fiscal Equalization and Yardstick Competition," Working Papers 2006-15, University of Kentucky, Institute for Federalism and Intergovernmental Relations. [Downloadable!]
  15. Peter Egger & Marko Koethenbuerger & Michael Smart, 2007. "Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
  16. Diego Martínez-López, 2005. "On the states' behavior with equalization grants," Economic Working Papers at Centro de Estudios Andaluces E2005/03, Centro de Estudios Andaluces. [Downloadable!]
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