Büttner, Thiess (contributor) - 2005
empirical analysis of the tax policy of German municipalities. In order to identify the incentive effect the analysis exploits … discontinuities in the rules of the fiscal equalization system as well as policy changes. The empirical results support the existence …
Equalization Transfers on Tax Policy
GEORG-AUGUST-UNIVERSITÄT GÖTTINGEN
January 2005
The Incentive …