Fiscal equalization as a driver of tax increases : empirical evidence from Germany

Thiess Buettner, Manuela Krause

Year of publication:	2021
Authors:	Büttner, Thiess ; Krause, Manuela
Subject:	Fiscal equalization \| Tax autonomy \| Real estate transfer tax \| Tax capacity \| Standard tax rate \| Deutschland \| Germany \| Finanzausgleich \| Intergovernmental transfers \| Finanzbeziehungen \| Fiscal relations \| Steuerwettbewerb \| Tax competition \| Steuereinnahmen \| Tax revenue \| Schätzung \| Estimation \| Steuererhebungsverfahren \| Taxation procedure \| Gemeindesteuer \| Local tax

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