Rauch, Anna and Hummel, Caroline-Antonia (2016). How to stop the race to the bottom. Int. Tax Public Financ., 23 (5). S. 911 - 934. DORDRECHT: SPRINGER. ISSN 1573-6970
Full text not available from this repository.Abstract
Standard tax multipliers are a widespread feature of fiscal equalization systems. A simple theoretical model shows that actual tax multipliers respond positively to changes in standard tax multipliers. This theoretical prediction is tested empirically using data on municipalities in Germany. A quasi-experiment in the state of North Rhine-Westphalia is exploited to identify the incentive effect. The empirical results confirm that local business tax policy is shaped by standard tax multipliers. They provide a straightforward practical tool to avoid a race to the bottom in local business tax rates.
Item Type: | Journal Article | ||||||||||||
Creators: |
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URN: | urn:nbn:de:hbz:38-261901 | ||||||||||||
DOI: | 10.1007/s10797-015-9387-7 | ||||||||||||
Journal or Publication Title: | Int. Tax Public Financ. | ||||||||||||
Volume: | 23 | ||||||||||||
Number: | 5 | ||||||||||||
Page Range: | S. 911 - 934 | ||||||||||||
Date: | 2016 | ||||||||||||
Publisher: | SPRINGER | ||||||||||||
Place of Publication: | DORDRECHT | ||||||||||||
ISSN: | 1573-6970 | ||||||||||||
Language: | English | ||||||||||||
Faculty: | Unspecified | ||||||||||||
Divisions: | Unspecified | ||||||||||||
Subjects: | no entry | ||||||||||||
Uncontrolled Keywords: |
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Refereed: | Yes | ||||||||||||
URI: | http://kups.ub.uni-koeln.de/id/eprint/26190 |
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