Author: Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Incentive Effect of Fiscal Equalization Transfers on Tax Policy
Author: The Incentive Effect of Fiscal Equalization Transfers on Tax Policy
Author: Thiess BuettnerThe incentive effect of fiscal equalization transfers on tax policy
Author: Thiess BüttnerThe Incentive Effect of Fiscal Equalization Transfers on Tax Policy
Author: Thiess BüttnerFiscal Equalization
Author: Jorge Martinez-VazquezPublisher: Springer Science & Business Media
ISBN: 0387489886
Category : Business & Economics
Languages : en
Pages : 495
Book Description
In this book, experts from across the globe highlight the state of knowledge in intergovernmental transfer design. The essays collected in the volume represent creative new thinking about challenging policy issues and offer useful options for policy makers. The book offers academics and practitioners a thorough, thematic assessment of unresolved issues in the design of equalization grants.
Fiscal Equalization as a Driver of Tax Increases
Author: Thiess BüttnerPublisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
This paper exploits a recent devolution of tax setting powers in the German federation to study the effects of fiscal equalization on subnational governments' tax policy. Based on an analysis of the system of fiscal equalization transfers, we argue that the redistribution of revenues provides incentives for states to raise rather than to lower their tax rates. The empirical analysis exploits differences in fiscal redistribution among the states and over time. Using a comprehensive simulation model, the paper computes the tax-policy incentives faced by each state over the years and explores their empirical effects on tax policy. The results support significant and substantial effects. Facing full equalization a state is predicted to set the tax rate from the real estate transfer tax about 1.3 percentage points higher than without. Our analysis also shows that the incentive to raise tax rates is proliferated by the equalization system because the states' decisions to raise their tax rates have intensified fiscal redistribution over time.
Fiscal Equalization Pushes Up Local Tax Rates
Author: Nicola MauriPublisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
This paper investigates incentive effects of fiscal equalization on local tax rates. I propose two refinements to current empirical estimations of these incentive effects. I show that local policy makers may conceive of changes in equalization transfers as stemming from discrete rather than marginal changes in the tax base, thus considering “supramarginal” equalization rates. Second, I study “effective” equalization rates, conditioned on the current tax rate. To identify the incentives created by equalization grants I investigate the reform of an inter-municipal equalization scheme in Switzerland. My baseline estimate from supramarginal equalization rates is 2-3 times larger than that found in previous comparable studies. I however do not find any effect for effective equalization rates.
Fiscal Equalization as a Driver of Tax Increases: Empirical Evidence from Germany Thiess Buettner1 · Manuela Kraus
Author: T. MathesonPublisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
This paper exploits the devolution of taxing powers in the German federation to study the efects of fscal equalization on subnational governments? tax policy. Based on an analysis of the system of fiscal equalization transfers, the authors argue that the redistribution of revenues provides incentives for states to raise rather than to lower their tax rates. The empirical analysis exploits diferences in fiscal redistribution among the states and over time. Using a comprehensive simulation model, the paper computes the tax-policy incentives faced by each state over the years and explores their empirical efects on tax policy. The results support a robust and strong incentive efect that works through the tax-base. When facing full equalization, a state is predicted to set the rate of the real estate transfer tax at about 1.3 percentage points higher than without. The analysis also shows that the incentive to raise tax rates has proliferated because individual states? decisions to raise their tax rates have intensifed fscal redistribution over time.
Swiss Public Administration
Author: Andreas LadnerPublisher: Springer
ISBN: 3319923811
Category : Political Science
Languages : en
Pages : 397
Book Description
Swiss citizens approve of their government and the way democracy is practiced; they trust the authorities and are satisfied with the range of services Swiss governments provide. This is quite unusual when compared to other countries. This open access book provides insight into the organization and the functioning of the Swiss state. It claims that, beyond politics, institutions and public administration, there are other factors which make a country successful. The authors argue that Switzerland is an interesting case, from a theoretical, scientific and a more practice-oriented perspective. While confronted with the same challenges as other countries, Switzerland offers different solutions, some of which work astonishingly well.
Intergovernmental Fiscal Transfers
Author: Robin W. BoadwayPublisher: World Bank Publications
ISBN: 0821364936
Category : Political Science
Languages : en
Pages : 624
Book Description
The design of intergovernmental fiscal transfers has a strong bearing on efficiency and equity of public service provision and accountable local governance. This book provides a comprehensive one-stop window/source of materials to guide practitioners and scholars on design and worldwide practices in intergovernmental fiscal transfers and their implications for efficiency, and equity in public services provision as well as accountable governance.