Apportionment, Fiscal Equalization and Decentralized Tax Enforcement
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Citations
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Cited by:
- Bönke, Timm & Jochimsen, Beate & Schröder, Carsten, 2014.
"Fiscal federalism and tax enforcement,"
VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy
100394, Verein für Socialpolitik / German Economic Association.
- Bönke, Timm & Joachimsen, Beate & Schröder, Carsten, 2015. "Fiscal federalism and tax enforcement," Discussion Papers 2015/15, Free University Berlin, School of Business & Economics.
- Libman Alexander & Feld Lars P., 2013.
"Strategic Tax Collection and Fiscal Decentralization: The Case of Russia,"
German Economic Review, De Gruyter, vol. 14(4), pages 449-482, December.
- Alexander Libman & Lars P. Feld, 2013. "Strategic Tax Collection and Fiscal Decentralization: The Case of Russia," German Economic Review, Verein für Socialpolitik, vol. 14(4), pages 449-482, November.
- Alexander Libman & Lars P. Feld, 2007. "Strategic Tax Collection and Fiscal Decentralisation: The Case of Russia," CREMA Working Paper Series 2007-09, Center for Research in Economics, Management and the Arts (CREMA).
- Lars P. Feld & Alexander Libman, 2007. "Strategic Tax Collection and Fiscal Decentralisation: The Case of Russia," CESifo Working Paper Series 2031, CESifo.
- Alexander Libman & Lars P. Feld, 2009. "Strategic tax collection and fiscal decentralization: the case of Russia," Working Papers 2009/11, Institut d'Economia de Barcelona (IEB).
- Bönke Timm & Schröder Carsten & Jochimsen Beate, 2017.
"Fiscal Equalization and Tax Enforcement,"
German Economic Review, De Gruyter, vol. 18(3), pages 377-409, August.
- Timm Bönke & Beate Jochimsen & Carsten Schröder, 2017. "Fiscal Equalization and Tax Enforcement," German Economic Review, Verein für Socialpolitik, vol. 18(3), pages 377-409, August.
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"Corporate Income Taxation of Multinationals and Fiscal Equalization,"
CESifo Working Paper Series
2747, CESifo.
- Caterina Liesegang & Marco Runkel, 2009. "Corporate Income Taxation of Multinationals and Fiscal Equalization," FEMM Working Papers 09028, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
- Timm Bönke & Beate Jochimsen & Carsten Schröder, 2013. "Fiscal Federalism and Tax Administration: Evidence from Germany," Discussion Papers of DIW Berlin 1307, DIW Berlin, German Institute for Economic Research.
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More about this item
Keywords
Tax Enforcement; Tax Evasion; Formula Apportionment; Fiscal Equalization; Tax Revenue Sharing;All these keywords.
JEL classification:
- H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2008-05-17 (Accounting and Auditing)
- NEP-PBE-2008-05-17 (Public Economics)
- NEP-URE-2008-05-17 (Urban and Real Estate Economics)
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