empirical implications are tested using a large panel of jurisdictions in Germany, which have discretion in setting the local …

) in West Germany. Taking into account possible competition effects, tax rates are found to be positively related to the …

in West Germany's districts. The results indicate that collection rates are set in response to the fiscal decisions of …

Österreich und Deutschland sind nicht nur Nachbarländer sondern auch in der Geschichte Mitteleuropas historisch eng … und Deutschland ist schon seit längerem zu beobachten. Daher sind auch die als Ursachen im Mittelpunkt der Studie …

Über die Methoden, die in anderen Industriestaaten bei der Steuerschätzung angewandt werden, ist in Deutschland sehr …Little is known in Germany about the methods of revenue forecasting that are employed in other countries. Hence, this …

actually favors stabilization. In an empirical analysis for Germany, the paper adds support for the finding of significant … regional stabilization by fiscal flows. The results indicate that about 17 % of GDP variation across West Germany's states has … been removed by fiscal flows during the last two decades. Thus, in Germany where the fiscal federalism is criticised for …