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~isPartOf:"Ifo-Schnelldienst"
~isPartOf:"ZEW discussion papers"
~person:"Büttner, Thiess"
~person:"Guertler, Joachim"
~subject:"Tax competition"
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Steuerwettbewerb und
Finanzausgleich
Büttner, Thiess
- In:
Ifo-Schnelldienst
59
(
2006
)
4
,
pp. 12-18
Finanzausgleichs. Ein entsprechender europäischer
Finanzausgleich
würde allerdings so gravierende Probleme aufwerfen, dass an einer …
Persistent link: https://www.econbiz.de/10003283729
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2
Efficient revenue sharing and upper level governments : theory and application to Germany
Büttner, Thiess
(
contributor
); …
-
2006
Recent literature has emphasized that redistributive grant systems may tend to internalize fiscal externalities arising from tax competition. This paper further explores the conditions under which local grant systems enforced by the state government will enhance efficiency. A system of...
Persistent link: https://www.econbiz.de/10003301132
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3
Fiscal externalities in local tax competition : empirical evidence from a panel of German jurisdictions
Büttner, Thiess
-
2001
This paper is concerned with fiscal externalities arising from local taxation of a mobile factor. Using a panel of more 1100 local jurisdictions it provides empirical evidence on how the local tax rate as well as the tax rate in the neighborhood affect the local tax base. The results support the...
Persistent link: https://www.econbiz.de/10011445920
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