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A Tax on Tax Revenue: The Incentive Effects of Equalizing Transfers: Evidence from Germany

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Cited by:

  1. Kessing, Sebastian G. & Konrad, Kai A. & Kotsogiannis, Christos, 2006. "Federal tax autonomy and the limits of cooperation," Journal of Urban Economics, Elsevier, vol. 59(2), pages 317-329, March.
  2. Thiess Buettner & Manuela Krause, 2021. "Fiscal equalization as a driver of tax increases: empirical evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 90-112, February.
  3. Jean Hindriks & Susana Peralta & Shlomo Weber, 2014. "Local Taxation of Global Corporation: A Simple Solution," Annals of Economics and Statistics, GENES, issue 113-114, pages 37-65.
  4. Janeba, Eckhard & Todtenhaupt, Maximilian, 2018. "Fiscal competition and public debt," Journal of Public Economics, Elsevier, vol. 168(C), pages 47-61.
  5. Egger, Peter & Koethenbuerger, Marko & Smart, Michael, 2010. "Do fiscal transfers alleviate business tax competition? Evidence from Germany," Journal of Public Economics, Elsevier, vol. 94(3-4), pages 235-246, April.
  6. repec:got:cegedp:37 is not listed on IDEAS
  7. Funashima, Yoshito & Hiraga, Kazuki, 2016. "Wagner's law, fiscal discipline, and intergovernmental transfer: Empirical evidence at the U.S. and German state levels," MPRA Paper 73551, University Library of Munich, Germany.
  8. Burret, Heiko Tobias & Bury, Yannick & Feld, Lars P., 2018. "Grenzabschöpfungsraten im deutschen Finanzausgleich," Freiburg Discussion Papers on Constitutional Economics 18/04, Walter Eucken Institut e.V..
  9. Akai, Nobuo & Sato, Motohiro, 2008. "Too big or too small? A synthetic view of the commitment problem of interregional transfers," Journal of Urban Economics, Elsevier, vol. 64(3), pages 551-559, November.
  10. Monika Banaszewska, 2023. "Equalisation Grants and Local Taxation: The Case of Poland," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 2, pages 47-65.
  11. Bernd Huber & Marco Runkel, 2006. "Optimal Design of Intergovernmental Grants Under Asymmetric Information," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(1), pages 25-41, January.
  12. 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.
  13. Pablo Burriel & Panagiotis Chronis & Maximilian Freier & Sebastian Hauptmeier & Lukas Reiss & Dan Stegarescu & Stefan Van Parys, 2020. "A fiscal capacity for the euro area: lessons from existing fiscal-federal systems," Occasional Papers 2009, Banco de España.
  14. Han, Li & Kung, James Kai-Sing, 2015. "Fiscal incentives and policy choices of local governments: Evidence from China," Journal of Development Economics, Elsevier, vol. 116(C), pages 89-104.
  15. Niklas Potrafke & Markus Reischmann, 2012. "Fiscal Equalization Schemes and Fiscal Sustainability," ifo Working Paper Series 141, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  16. Thiess Buettner & Robert Schwager & Sebastian Hauptmeier, 2011. "Efficient Revenue Sharing and Upper-Level Governments: Theory and Application to Germany," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 167(4), pages 647-667, December.
  17. Christos Kotsogiannis & Robert Schwager, 2006. "Fiscal Equalization and Yardstick Competition," Working Papers 2006-15, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
  18. Dörrenberg Philipp & Heinemann Friedrich & Khayal Nuri, 2015. "Reformoptionen für den deutschen Finanzföderalismus," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 16(1), pages 26-43, March.
  19. Christian Kelders & Marko Koethenbuerger, 2010. "Tax incentives in fiscal federalism: an integrated perspective," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 43(2), pages 683-703, May.
  20. Berthold, Norbert & Neumann, Michael, 2004. "Ballungsprozesse im Standortwettbewerb: Was können die deutschen Bundesländer ausrichten?," Discussion Paper Series 71, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.
  21. van Deuverden, Kristina, 2004. "Entwicklung des Steueraufkommens in den neuen Bundesländern – ein Ost-West-Vergleich –," IWH Discussion Papers 196/2004, Halle Institute for Economic Research (IWH).
  22. Manuel E. Lago & Santiago Lago-Peñas & Jorge Martinez-Vazquez, 2022. "On the effects of intergovernmental grants: a survey," Working Papers. Collection A: Public economics, governance and decentralization 2204, Universidade de Vigo, GEN - Governance and Economics research Network.
  23. Berthold Norbert & Neumann Michael, 2004. "Ballungsprozesse im Standortwettbewerb der deutschen Bundesländer," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 55(1), pages 169-190, January.
  24. Marko Köthenbürger, 2005. "Leviathans, federal transfers, and the cartelization hypothesis," Public Choice, Springer, vol. 122(3), pages 449-465, March.
  25. Michael Alexeev, 2016. "Fiscal Incentives in Federations: Russia and the US Compared," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 58(4), pages 485-506, December.
  26. José Mª Durán Cabré & Alejandro Esteller Moré, 2007. "An empirical analysis of wealth taxation: Equity vs. tax compliance," Working Papers 2007/1, Institut d'Economia de Barcelona (IEB).
  27. Wladislaw Mill & Cornelius Schneider, 2023. "The Bright Side of Tax Evasion," CESifo Working Paper Series 10615, CESifo.
  28. Hindriks, Jean & Peralta, Susana & Weber, Shlomo, 2008. "Competing in taxes and investment under fiscal equalization," Journal of Public Economics, Elsevier, vol. 92(12), pages 2392-2402, December.
  29. Mauri, Nicola, 2024. "How fiscally autonomous are local governments? An empirical test," Journal of Public Economics, Elsevier, vol. 239(C).
  30. Salvador Barrios & Diego Martínez-López, 2017. "Fiscal equalization schemes and subcentral government borrowing," Chapters, in: Naoyuki Yoshino & Peter J. Morgan (ed.), Central and Local Government Relations in Asia, chapter 4, pages 130-160, Edward Elgar Publishing.
  31. Michael Smart, 2007. "Raising taxes through equalization," Canadian Journal of Economics, Canadian Economics Association, vol. 40(4), pages 1188-1212, November.
  32. Konrad, Kai A. & Zschäpitz, Holger, 2011. "The Future of the Eurozone," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 12(2), pages 46-49.
    • Kai A. Konrad & Holger Zschäpitz, 2011. "The Future of the Eurozone," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(02), pages 46-49, July.
  33. 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.
  34. Koethenbuerger, Marko, 2011. "How do local governments decide on public policy in fiscal federalism? Tax vs. expenditure optimization," Journal of Public Economics, Elsevier, vol. 95(11), pages 1516-1522.
  35. Bury, Yannick & Feld, Lars P., 2020. "Fiscal federalism in Germany," Freiburg Discussion Papers on Constitutional Economics 20/4, Walter Eucken Institut e.V..
  36. Thushyanthan Baskaran & Lars P. Feld & Sarah Necker, 2017. "Depressing dependence? Transfers and economic growth in the German states, 1975–2005," Regional Studies, Taylor & Francis Journals, vol. 51(12), pages 1815-1825, December.
  37. Lisa Grazzini & Alessandro Petretto, 2012. "Revenue Equalization Systems in a Federation with Tax Evasion," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(3), pages 303-330, September.
  38. Sven Jari Stehn & Ms. Annalisa Fedelino, 2009. "Fiscal Incentive Effects of the German Equalization System," IMF Working Papers 2009/124, International Monetary Fund.
  39. Yannick Bury & Lars P. Feld & Heiko T. Burret, 2024. "Skimming the achieved? Quantifying the fiscal incentives of the German fiscal equalization scheme and its reforms since 1970," Economics of Governance, Springer, vol. 25(3), pages 291-334, September.
  40. Krause, Manuela & Büttner, Thiess, 2017. "Does Fiscal Equalization Lead to Higher Tax Rates? Empirical Evidence from Germany," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168214, Verein für Socialpolitik / German Economic Association.
  41. Achim Truger & Dieter Vesper, 2014. "Zur Reform des Länderfinanzausgleichs ? eine Notwendigkeit?," IMK Studies 37-2014, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
  42. Manuel E. Lago & Santiago Lago-Peñas & Jorge Martinez-Vazquez, 2024. "On the effects of intergovernmental grants: a survey," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 856-908, June.
  43. Christofzik, Désirée I., 2019. "Does accrual accounting alter fiscal policy decisions? - Evidence from Germany," European Journal of Political Economy, Elsevier, vol. 60(C).
  44. Helmut Herwartz & Bernd Theilen, 2014. "On the political and fiscal determinants of income redistribution under federalism and democracy: evidence from Germany," Public Choice, Springer, vol. 159(1), pages 121-139, April.
  45. Till Gross, 2021. "Dynamic Optimal Fiscal Policy in a Transfer Union," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 42, pages 194-238, October.
  46. Rodríguez Javiera Bravo, 2013. "The Incentive Effect of Equalization Grants on Tax Collection," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 13(1), pages 173-202, May.
  47. Vincent, Rose Camille & Osei Kwadwo, Victor, 2022. "Spatial interdependence and spillovers of fiscal grants in Benin: Static and dynamic diffusions," World Development, Elsevier, vol. 158(C).
  48. K. R. Shanmugam & K. Shanmugam, 2022. "Designing Transfers Policy with Normatively Determined Revenues and Expenditures of State Governments in India," Working Papers 2022-237, Madras School of Economics,Chennai,India.
  49. Luca Salvadori & José María Durán-Cabré & Alejandro Esteller-Moré, 2012. "Regional Competition On Tax Administration," ERSA conference papers ersa12p184, European Regional Science Association.
  50. Kotsogiannis, Christos & Schwager, Robert, 2008. "Accountability and fiscal equalization," Journal of Public Economics, Elsevier, vol. 92(12), pages 2336-2349, December.
  51. Riou, Stephane, 2006. "Transfer and tax competition in a system of hierarchical governments," Regional Science and Urban Economics, Elsevier, vol. 36(2), pages 249-269, March.
  52. Feld Lars P., 2012. "Europa in der Welt von heute: Wilhelm Röpke und die Zukunft der Europäischen Währungsunion / Europe in Today′s World: Wilhelm Röpke and the Future of the European Monetary Union," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 63(1), pages 403-428, January.
  53. Bönke, Timm & Jochimsen, Beate & Schröder, Carsten, 2011. "Fiscal equalization and regions' (un)willingness-to-tax: Evidence from Germany," Economics Working Papers 2011-06, Christian-Albrechts-University of Kiel, Department of Economics.
  54. Dilla, Diana, 2017. "Staatsverschuldung und Verschuldungsmentalität [Public Debt and Debt Mentality]," MPRA Paper 79432, University Library of Munich, Germany.
  55. Altemeyer-Bartscher, Martin, 2014. "Fiscal Equalization, Tax Salience, and Tax Competition," IWH Discussion Papers 3/2014, Halle Institute for Economic Research (IWH).
  56. Niklas Potrafke & Markus Reischmann, 2014. "Fiskalische Nachhaltigkeit und Transferzahlungen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 67(07), pages 17-22, April.
  57. Alejandro Esteller-Moré, 2011. "Is the tax administration just a money machine? Empirical evidence on redistributive politics," Economics of Governance, Springer, vol. 12(3), pages 275-299, September.
  58. Matthaei, Stephan & Stähler, Nikolai, 2016. "Macroeconomic implications of the German financial equalization system," VfS Annual Conference 2016 (Augsburg): Demographic Change 145695, Verein für Socialpolitik / German Economic Association.
  59. Miyazaki, Takeshi, 2020. "Intergovernmental fiscal transfers and tax efforts: Regression-discontinuity analysis for Japanese local governments," Regional Science and Urban Economics, Elsevier, vol. 84(C).
  60. Bönke Timm & Schröder Carsten & Jochimsen Beate, 2017. "Fiscal Equalization and Tax Enforcement," German Economic Review, De Gruyter, vol. 18(3), pages 377-409, August.
  61. Feld Lars P. & Baskaran Thushyanthan, 2010. "Federalism, Budget Deficits and Public Debt: On the Reform of Germany's Fiscal Constitution," Review of Law & Economics, De Gruyter, vol. 6(3), pages 365-393, December.
  62. José M Durán‐Cabré & Alejandro Esteller‐Moré & Luca Salvadori, 2020. "Cyclical Tax Enforcement," Economic Inquiry, Western Economic Association International, vol. 58(4), pages 1874-1893, October.
  63. Sven Stö & Christian Traxler, 2005. "Tax Evasion and Auditing in a Federal Economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(4), pages 515-531, August.
  64. Buettner, Thiess, 2006. "The incentive effect of fiscal equalization transfers on tax policy," Journal of Public Economics, Elsevier, vol. 90(3), pages 477-497, February.
  65. Nobuo Akai & Motohiro Sato, 2009. "Soft budgets and local borrowing regulation in a dynamic decentralized leadership model with saving and free mobility," Working Papers 2009/20, Institut d'Economia de Barcelona (IEB).
  66. Zeddies, Götz, 2015. "Corporate Taxation and Firm Location in Germany," IWH Discussion Papers 2/2015, Halle Institute for Economic Research (IWH).
  67. Heinemann, Friedrich & Janeba, Eckhard & Moessinger, Marc-Daniel & Schröder, Christoph, 2013. "Revenue autonomy preference in German state parliaments," ZEW Discussion Papers 13-090, ZEW - Leibniz Centre for European Economic Research.
  68. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2014. "Mehr Vertrauen in Marktprozesse. Jahresgutachten 2014/15 [More confidence in market processes. Annual Report 2014/15]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201415, September.
  69. World Bank, 2004. "Stabilization and Fiscal Empowerment : The Twin Challenges Facing India's States, Volume 2. Detailed Report," World Bank Publications - Reports 16775, The World Bank Group.
  70. Yongzheng Liu, 2014. "Does competition for capital discipline governments? The role of fiscal equalization," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(3), pages 345-374, June.
  71. Jean, HINDRIKS & Susana , PERALTA & Sholmo , WEBER, 2005. "Fiscal competition, revenue sharing, and policy-induced agglomeration," Discussion Papers (ECON - Département des Sciences Economiques) 2005062, Université catholique de Louvain, Département des Sciences Economiques.
  72. Boriss Siliverstovs & Ulrich Thiessen & Caroline Elliott, 2015. "Incentive effects of fiscal federalism: Evidence for France," Cogent Economics & Finance, Taylor & Francis Journals, vol. 3(1), pages 1017949-101, December.
  73. José Mª Durán Cabré & Alejandro Esteller Moré, 2007. "An empirical analysis of wealth taxation: Equity Vs.tax compliance," Working Papers XREAP2007-03, Xarxa de Referència en Economia Aplicada (XREAP), revised Jun 2007.
  74. Plachta, Robert C., 2008. "Fiscal Equalisation and the Soft Budget Constraint," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 08-8, University of Cologne, FiFo Institute for Public Economics.
  75. Junxue Jia & Siying Ding & Yongzheng Liu, 2018. "Decentralization, Incentives, and Tax Enforcement," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1819, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  76. Alexander Libman, 2012. "Sub-national political regimes and asymmetric fiscal decentralization," Constitutional Political Economy, Springer, vol. 23(4), pages 302-336, December.
  77. Köthenbürger, Marko & Egger, Peter & Smart, Michael, 2013. "Do Electoral Rules Make Legislators Differently Responsive to Fiscal Transfers? Evidence from German Municipalities," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79972, Verein für Socialpolitik / German Economic Association.
  78. José Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori, 2015. "Empirical evidence on horizontal competition in tax enforcement," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(5), pages 834-860, October.
  79. Sinelnikov-Murylev Sergey & Turuntseva Marina & Bozhechkova Alexandra & Mamedov Arseny, 2018. "Stabilizing features of transfers allocated to the Russian regions from the Federal budget," Research Paper Series, Gaidar Institute for Economic Policy, issue 173P, pages 1-68.
  80. Carl Gaigné & Stéphane Riou, 2007. "Globalization, Asymmetric Tax Competition, and Fiscal Equalization," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 9(5), pages 901-925, October.
  81. Caterina Liesegang & Marco Runkel, 2009. "Corporate Income Taxation of Multinationals and Fiscal Equalization," CESifo Working Paper Series 2747, CESifo.
  82. Diego Martínez López, 2005. "On states’ behavior with equalization grants," Hacienda Pública Española / Review of Public Economics, IEF, vol. 174(3), pages 43-54, September.
  83. Alejandro Esteller-Moré & Umberto Galmarini & Leonzio Rizzo, 2017. "Fiscal equalization and lobbying," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(2), pages 221-247, April.
  84. Lisa Grazzini & Alessandro Petretto, 2006. "Vertical Tax Competition with Tax Sharing and Equalization Grants," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 65(1), pages 75-94, May.
  85. Alejandro Esteller-Moré, 2005. "Is There a Connection Between the Tax Administration and the Political Power?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(5), pages 639-663, September.
  86. José Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori, 2015. "Empirical evidence on horizontal competition in tax enforcement," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(5), pages 834-860, October.
  87. Clemens Fuest & Bernd Huber, 2003. "Zur Koordinierung der Unternehmensbesteuerung in Europa," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 72(3), pages 378-390.
  88. Niklas Potrafke & Markus Reischmann, 2015. "Fiscal Transfers and Fiscal Sustainability," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 47(5), pages 975-1005, August.
  89. Sorens, Jason, 2016. "Vertical Fiscal Gaps and Economic Performance: A Theoretical Review and an Empirical Meta-analysis," Working Papers 06856, George Mason University, Mercatus Center.
  90. Peter Egger & Marko Koethenbuerger & Michael Smart, 2010. "Electoral rules and incentive effects of fiscal transfers: evidence from Germany," Working Papers 2010/44, Institut d'Economia de Barcelona (IEB).
  91. Clemens Fuest, 2008. "The European Commission's proposal for a common consolidated corporate tax base," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 24(4), pages 720-739, winter.
  92. Tony Mudrack, 2012. "Kommunale Umsatzsteuerbeteiligung: Quantitative Umverteilungen durch den neuen fortschreibungsfähigen Verteilungsschlüssel," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), vol. 32(1), pages 85-111, March.
  93. Beckmann, Klaus & Engelmann, Dennis, 2008. "Steuerwettbewerb und Finanzverfassung," Working Paper 82/2008, Helmut Schmidt University, Hamburg.
  94. Helmut Herwartz & Bernd Theilen, 2013. "Does the EU Financing System Contribute to Shadow Economic Activity?," Economics and Politics, Wiley Blackwell, vol. 25(2), pages 135-161, July.
  95. Rosella Levaggi & Francesco Menoncin, 2017. "Would less regional income distribution justify the present call for devolution?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 780-799, September.
  96. Miyazaki, Takeshi, 2016. "Intergovernmental Fiscal Transfers and Tax Efforts: Evidence from Japan," MPRA Paper 74337, University Library of Munich, Germany.
  97. Bozhechkova, A. & Mamedov, A. & Sinelnikov-Murylev, S. & Turuntseva, M., 2018. "Stabilization Properties of Federal Fiscal Transfers to Russian Regions," Journal of the New Economic Association, New Economic Association, vol. 40(4), pages 61-83.
  98. Johannes Becker & Michael Kriebel, 2017. "Fiscal equalisation schemes under competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 800-816, September.
  99. Alejandro Esteller-More, 2003. "The Politics of Tax Administration: Evidence from Spain," Public Economics 0303004, University Library of Munich, Germany.
  100. Jameson Boex & Jorge Martinez-Vazquez, 2005. "The Determinants of the Incidence of Intergovernmental Grants: A Survey of the International Experience (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0509, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  101. Nobuo Akai & Motohiro Sato, 2005. "leadership meets soft budget," CIRJE F-Series CIRJE-F-391, CIRJE, Faculty of Economics, University of Tokyo.
  102. Michael Keen & Kai A. Konrad, 2012. "International Tax Competition and Coordination," Working Papers international_tax_competi, Max Planck Institute for Tax Law and Public Finance.
  103. Caterina Liesegang & Marco Runkel, 2018. "Tax competition and fiscal equalization under corporate income taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(2), pages 311-324, April.
  104. Peter Egger & Marko Koethenbuerger & Michael Smart, 2010. "Electoral rules and incentive effects of fiscal transfers: evidence from Germany," Working Papers 2010/44, Institut d'Economia de Barcelona (IEB).
  105. Berthold, Norbert & Fricke, Holger, 2007. "Volkswirtschaftliche Auswirkungen der finanziellen Ausgleichsysteme in Deutschland," Discussion Paper Series 93, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.
  106. Markus Reischmann, 2016. "Empirical Studies on Public Debt and Fiscal Transfers," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 63.
  107. Helmut Seitz, 2008. "Minimum Standards, Fixed Costs and Taxing Autonomy of Subnational Governments," CESifo Working Paper Series 2341, CESifo.
  108. Torben Dall Schmidt, 2008. "The cost of regional equity in Denmark: Goal attainment or incentive distortions," Papers in Regional Science, Wiley Blackwell, vol. 87(4), pages 567-587, November.
  109. Lev Freinkman & Konstantin A. Kholodilin & Ulrich Thießen, 2009. "Incentive Effects of Fiscal Equalization: Has Russian Style Improved?," Discussion Papers of DIW Berlin 912, DIW Berlin, German Institute for Economic Research.
  110. Christian Traxler & Andreas Reutter, 2008. "Apportionment, Fiscal Equalization and Decentralized Tax Enforcement," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2008_21, Max Planck Institute for Research on Collective Goods.
  111. Alexeev, Michael (Алексеев, Майкл) & Mamedov, Arseny (Мамедов, Арсений) & Fomina, Evgenia (Фомина, Евгения) & Deryugin, Alexander (Дерюгин, Александр), 2017. "Influence of the Main Characteristics of Interbudgetary Relations on the Indicators of Economic Development of the Subjects of the Russian Federation [Влияние Основных Характеристик Межбюджетных От," Working Papers 031717, Russian Presidential Academy of National Economy and Public Administration.
  112. Richard M. Bird, 2015. "Fiscal Decentralization and Decentralizing Tax Administration: Different Questions, Different Answers," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1509, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  113. Yoshito Funashima & Kazuki Hiraga, 2017. "Wagner’s law, fiscal discipline, and intergovernmental transfer: empirical evidence at the US and German state levels," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(4), pages 652-677, August.
  114. Carmen Lopez Martin & Pedro Pablo Perez Hernandez & Araceli Rios Berjillos, 2006. "Regional Financing: Spanish Autonomous Communities Versus German Laenders," ERSA conference papers ersa06p478, European Regional Science Association.
  115. Avipsa Mohanty & Dinabandhu Sethi & Asit Ranjan Mohanty, 2020. "Central Transfer a Curse or Blessing? Evidence from the Relative Revenue Effort of Indian States," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 53(2), pages 214-227, June.
  116. Irina Yakovenko, 2020. "Fuzzy Stochastic Automation Model for Decision Support in the Process Inter-Budgetary Regulation," Mathematics, MDPI, vol. 9(1), pages 1-17, December.
  117. Javiera Bravo, 2013. "The Income Effect of Unconditional Grants: A Reduction in the Collection Effort of Municipalities," Documentos de Trabajo 437, Instituto de Economia. Pontificia Universidad Católica de Chile..
  118. Nobuo Akai & Motohiro Sato, 2009. "Soft budgets and local borrowing regulation in a dynamic decentralized leadership model with saving and free mobility," Working Papers 2009/20, Institut d'Economia de Barcelona (IEB).
  119. 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.
  120. Alejandro Esteller-Moré & Umberto Galmarini & Leonzio Rizzo, 2015. "Fiscal equalization under political pressures," Working Papers 2015/21, Institut d'Economia de Barcelona (IEB).
  121. Thiess Büttner, 2006. "Steuerwettbewerb und Finanzausgleich," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 59(04), pages 12-28, February.
  122. Jia, Junxue & Ding, Siying & Liu, Yongzheng, 2020. "Decentralization, incentives, and local tax enforcement," Journal of Urban Economics, Elsevier, vol. 115(C).
  123. 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.
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