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 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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Volume (Year): 9 (2002)
Issue (Month): 6 (November)
Pages: 631-649
| Handle: | RePEc:kap:itaxpf:v:9:y:2002:i:6:p:631-649 |
| DOI: | 10.1023/A:1020925812428 |
| Contact details of provider: | Web page: http://www.springer.com Postal: P.O. Box 86 04 46, 81631 Munich, GermanyPhone: +49 (0)89-9224-1281 Fax: +49 (0)89-907795-2281 Web page: http://www.iipf.org/index.htm Email: More information through EDIRC
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| Order Information: | Web: http://www.springer.com/economics/public+finance/journal/10797/PS2 |
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Massimo Bordignon & Paolo Manasse & Guido Tabellini, 2001.
"Optimal Regional Redistribution under Asymmetric Information,"
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- J. A. Hausman & W. E. Taylor, 1980. "Panel Data and Unobservable Individual Effects," Working papers 255, Massachusetts Institute of Technology (MIT), Department of Economics.
- Michael Smart, 1998. "Taxation and Deadweight Loss in a System of Intergovernmental Transfers," Canadian Journal of Economics, Canadian Economics Association, vol. 31(1), pages 189-206, February.
- Nickell, Stephen J, 1981. "Biases in Dynamic Models with Fixed Effects," Econometrica, Econometric Society, vol. 49(6), pages 1417-1426, November.
- Eckhard Wurzel, 1999. "Towards More Efficient Government: Reforming Federal Fiscal Relations in Germany," OECD Economics Department Working Papers 209, OECD Publishing. Full references (including those not matched with items on IDEAS)
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