Die regionale Inzidenz des deutschen Steuersystems
In: Das föderative System in Deutschland: Bestandsaufnahme, Reformbedarf und Handlungsempfehlungen aus raumwissenschaftlicher Sicht
Author
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Bruni S. Frey, 1999. "The New Democratic Federalism For Europe," Books, Edward Elgar Publishing, number 1679 edited by Reiner Eichenberger.
- Olson, Mancur, Jr, 1969. "The Principle of "Fiscal Equivalence": The Division of Responsibilities among Different Levels of Government," American Economic Review, American Economic Association, vol. 59(2), pages 479-487, May.
- Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(2), pages 269-304, June.
- Baretti, Christian & Huber, Bernd & Lichtblau, Karl, 2001. "Weniger Wachstum und Steueraufkommen durch den Finanzausgleich," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 81(1), pages 38-44.
- Michael Keen, 1998.
"Vertical Tax Externalities in the Theory of Fiscal Federalism,"
IMF Staff Papers, Palgrave Macmillan, vol. 45(3), pages 454-485, September.
- Mr. Michael Keen, 1997. "Vertical Tax Externalities in the Theory of Fiscal Federalism," IMF Working Papers 1997/173, International Monetary Fund.
- Baretti, Christian & Huber, Bernd & Lichtblau, Karl, 2001. "Weniger Wachstum und Steueraufkommen durch den Finanzausgleich," Munich Reprints in Economics 20130, University of Munich, Department of Economics.
- Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 269-304, June.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Perez-Sebastian, Fidel & Raveh, Ohad, 2018.
"What drives vertical fiscal interactions? Evidence from the 1980 Crude Oil Windfall Act,"
Regional Science and Urban Economics, Elsevier, vol. 73(C), pages 251-268.
- Fidel Perez-Sebastian & Ohad Raveh, 2016. "What Drives Vertical Fiscal Interactions? Evidence from the 1980 Crude Oil Windfall Act," OxCarre Working Papers 183, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford.
- Wallace Oates, 2005. "Toward A Second-Generation Theory of Fiscal Federalism," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(4), pages 349-373, August.
- Stepan S. Bykov & Horst Zimmermann, 2018. "Tax expenditure as a problem in intergovernmental relations," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 4(1), pages 27-44.
- von Schwerin, Axel, 2015. "Effective Burden of Business Taxation and Tax Eff ort of Local Governments," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112955, Verein für Socialpolitik / German Economic Association.
- Zodrow, George R, 2003. "Tax Competition and Tax Coordination in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 651-671, November.
- Wallace E. Oates & Wallace E. Oates, 2004.
"Fiscal Competition and European Union: Contrasting Perspectives,"
Chapters, in: Environmental Policy and Fiscal Federalism, chapter 10, pages 182-194,
Edward Elgar Publishing.
- Oates, Wallace E., 2001. "Fiscal competition and European Union: contrasting perspectives," Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 133-145, April.
- Sylvie Charlot & Sonia Paty & Virginie Piguet, 2015.
"Does Fiscal Cooperation Increase Local Tax Rates in Urban Areas?,"
Regional Studies, Taylor & Francis Journals, vol. 49(10), pages 1706-1721, October.
- Charlot, S. & Paty, S. & Piguet, V., 2012. "Does fiscal cooperation increase local tax rates in urban areas," Working Papers 201202, Grenoble Applied Economics Laboratory (GAEL).
- Sylvie Charlot & Sonia Paty & Virginie Piguet, 2012. "Does fiscal coopération increase local tax rates in urban areas?," Working Papers halshs-00703299, HAL.
- Sylvie Charlot & Sonia Paty & Virginie Piguet, 2012. "Does fiscal cooperation increase local tax rates in urban areas," Post-Print halshs-00752342, HAL.
- Sylvie Charlot & Sonia Paty & Virginie Piguet, 2012. "Does fiscal coopération increase local tax rates in urban areas?," Working Papers 1219, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Sylvie Charlot & Sonia Paty & Virginie Piguet, 2015. "Does fiscal coopération increase local tax rates in urban areas?," Post-Print halshs-00958049, HAL.
- Bruno S. Frey, 2003.
"Flexible Citizenship for a Global Society,"
Politics, Philosophy & Economics, , vol. 2(1), pages 93-114, February.
- Bruno S. Frey, "undated". "Flexible Citizenship for a Global Society," IEW - Working Papers 094, Institute for Empirical Research in Economics - University of Zurich.
- Frey, Bruno S., 2001. "Flexible Citizenship for a Global Society," Berkeley Olin Program in Law & Economics, Working Paper Series qt9pb7v82f, Berkeley Olin Program in Law & Economics.
- Wilson, John Douglas & Wildasin, David E., 2004. "Capital tax competition: bane or boon," Journal of Public Economics, Elsevier, vol. 88(6), pages 1065-1091, June.
- Thierry Madiès, 2008. "Do vertical tax externalities lead to tax rates being too high? A note," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 42(1), pages 225-233, March.
- Ida, Tomoya & Wilhelmsson, Mats, 2014. "An Empirical Test Of The Dominant Tax Externality In Sweden," Working Paper Series 14/5, Royal Institute of Technology, Department of Real Estate and Construction Management & Banking and Finance.
- Christopher Berry, 2008. "Piling On: Multilevel Government and the Fiscal Common‐Pool," American Journal of Political Science, John Wiley & Sons, vol. 52(4), pages 802-820, October.
- Sören Blomquist & Luca Micheletto, 2009. "Nonlinear Income Taxation And Matching Grants In A Federation With Decentralized In-Kind Transfers," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 50(2), pages 543-575, May.
- Bruno de Borger & Stef Proost, 2004.
"Vertical and horizontal tax competition in the transport sector,"
Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(4), pages 45-64.
- DE BORGER, Bruno & PROOST, Stef, "undated". "Vertical and horizontal tax competition in the transport sector," Working Papers 2004022, University of Antwerp, Faculty of Business and Economics.
- Bruno De Borger & Stef Proost, 2004. "Vertical and horizontal tax competition in the transport sector," Working Papers of Department of Economics, Leuven 544090, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
- De Borger Bruno & Stef Proost, 2004. "Vertical and horizontal tax competition in the transport sector," Energy, Transport and Environment Working Papers Series ete0412, KU Leuven, Department of Economics - Research Group Energy, Transport and Environment.
- Sotiris Karkalakos & Christos Kotsogiannis, 2007.
"A spatial analysis of provincial corporate income tax responses: evidence from Canada,"
Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 40(3), pages 782-811, August.
- Sotiris Karkalakos & Christos Kotsogiannis, 2007. "A spatial analysis of provincial corporate income tax responses: evidence from Canada," Canadian Journal of Economics, Canadian Economics Association, vol. 40(3), pages 782-811, August.
- Revelli, Federico, 2003.
"Reaction or interaction? Spatial process identification in multi-tiered government structures,"
Journal of Urban Economics, Elsevier, vol. 53(1), pages 29-53, January.
- Revelli Federico, 2002. "Reaction or interaction? Spatial process identification in multi-tiered government structures," Department of Economics and Statistics Cognetti de Martiis. Working Papers 200202, University of Turin.
- Thierry Madiès & Sonia Paty & Yvon Rocaboy, 2005.
"Externalités fiscales horizontales et verticales. Où en est la théorie du fédéralisme financier ?,"
Revue d'économie politique, Dalloz, vol. 115(1), pages 17-63.
- Yvon Rocaboy & Thierry Madiès & Sonia Paty, 2005. "Externalités fiscales horizontales et verticales: Où en est la théorie du fédéralisme financier ?," Post-Print halshs-00008796, HAL.
- Esteller-More, Alex & Sole-Olle, Albert, 2001.
"Vertical income tax externalities and fiscal interdependence: evidence from the US,"
Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 247-272, April.
- Esteller-Moré, Álex & Solé-Ollé, Albert, 1999. "Vertical income tax externalities and fiscal interdependence: evidence from the US," ZEW Discussion Papers 99-28, ZEW - Leibniz Centre for European Economic Research.
- Matthieu Leprince & Thierry Madiès & Sonia Paty, 2007.
"Business Tax Interactions Among Local Governments: An Empirical Analysis Of The French Case,"
Journal of Regional Science, Wiley Blackwell, vol. 47(3), pages 603-621, August.
- Matthieu Leprince & Thierry Madiès & Sonia Paty, 2007. "Business tax interactions among local governments : an empirical analysis of the French case," Post-Print halshs-00257446, HAL.
- Luiz de Mello, 2007. "The Brazilian 'Tax War': The Case of Value-Added Tax Competition among the States," OECD Economics Department Working Papers 544, OECD Publishing.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:arlfsa:60128. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/arlhade.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.