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 …

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 …