Evidence from Germany

نویسندگان

  • Timm Bönke
  • Beate Jochimsen
  • Carsten Schröder
چکیده

In many federations, fiscal equalization schemes soften fiscal imbalances across the member states. Such schemes usually imply that the member states internalize only a small fraction of the additional tax revenue from an expansion of the state-specific tax bases, while the remainder of the additional tax revenue is redistributed horizontally or vertically. We address the question as to which extent state-level jurisdictions in such a federation underexploit their tax bases. By means of a stylized model we show that the state authorities in such a federation have incentives to align the effective tax rates of their residents to the internalized fraction of marginal tax revenue. We empirically test the model using three setups: one state level exercise and two micro level exercises using administrative income-tax data in form of an OLS regression and a natural-experiments design. All setups support the results from our theoretical model. JEL-Codes: C21, H21, H77

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

ثبت نام

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

The Effects of Culture and Gender on the Recognition of Emotional Speech: Evidence from Persian Speakers Living in a Collectivist Society

This paper reports on a behavioral study that explores the role of culture and gender in the recognition of emotional speech in an under investigated cultural context (a collectivist society: i.e., Iran). Participants were asked to recognize the emotional prosody of a set of validated emotional vocal portrayals (including the five basic emotions). Findings of the experiment were then comp...

متن کامل

O7: Orthopedic Trauma Surgery in Germany-Influence on a Better Road Safety

Each year over 50 million humans are injured worldwide in traffic accidents (WHO). 1,200000 fatalities are registered at the same time. Everybody agrees, that we must fight against. Beside law enforcement, education, car technology and road construction a well organized rescue chain is mandatory, chain links are: Emergency call center (Europe TEL. 112), SAR system, Treatment in a competent hos...

متن کامل

Comparing Earnings Management in Germany and the USA

This study presents empirical evidence concerning the effect of different accounting standard on earnings management. Prior studies have shown that accounting standards influence earnings management. Tighter accounting standards regime restricts management’s descretion to manipulate accruals, and at the same time, induce more costly real earnings management activities. To investigate this iss...

متن کامل

Integrating the Population Perspective into Health System Performance Assessment (IPHA): Study Protocol for a Cross-Sectional Study in Germany Linking Survey and Claims Data of Statutorily and Privately Insured

Background Health system performance assessment (HSPA) is a major tool for evidence-based governance in health systems and patient/population-orientation is increasingly considered as an important aspect. The IPHA study aims (1) to undertake a comprehensive performance assessment of the German health system from a population perspec...

متن کامل

The Regional Performance Impacts in the Supply Chain integration: Evidence from East Africa Basic Metal Industry

The objective of this study was to investigate the relationship between regional firm performance and supply chain integration practices. In addition to literature survey, the primary data collection instrument used was a questionnaire which was administrated to a total sample of 200 industry experts, administrative officers, functional department heads and directors, the industry managing dire...

متن کامل

P77: NADPH Oxidase Type 4 Inhibits Immune Cell Trafficking into The Central Nervous System During Neuroinflammation

Transendothelial trafficking of immune cells into the central nervous system (CNS) and disruption of the blood brain barrier (BBB) are pathophysiological hallmarks of neuroinflammatory disorders like multiple sclerosis (MS). Accumulating evidence suggest that oxidative stress plays a major role in the pathogenesis of MS, whereas a specific influence of oxidative stress on BBB dysfunction in MS ...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

ثبت نام

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

عنوان ژورنال:

دوره   شماره 

صفحات  -

تاریخ انتشار 2013