In diesem Beitrag werden die ökonomischen Argumente, die für und gegen Wettbewerbsföderalismus sprechen, zusammengefasst und mit der empirischen Evidenz aus stark wettbewerblich organisierten Föderalstaaten konfrontiert. Es zeigt sich, dass fiskalischer Wettbewerb zu einer effizienteren...

A theoretical analysis considers the impact of a typical system of redistributive "fiscal equalization" transfers on the taxing effort of local jurisdictions. More specifically, it shows that the marginal contribution rate, i.e. the rate at which an increase in the tax base is reducing those...

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...

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...