2011-12-01, English, Article, Report edition: Efficient revenue sharing and upper-level governments: theory and application to Germany.(Author abstract)(Report) Buettner, Thiess; Schwager, Robert; Hauptmeier, Sebastian

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Physical Description
  • Author abstract
  • Report
  • Magazine/​Journal article
Published
  • Verlag J.C.B. Mohr (Germany), 2011 Dec
Language
  • English

Edition details

Title
  • Efficient revenue sharing and upper-level governments: theory and application to Germany.(Author abstract)(Report)
Also Titled
  • Efficient revenue sharing and upper-level governments: theory and application to Germany.
Appears In
  • Journal of Institutional &​ Theoretical Economics, v.167, no.4, 2011 Dec, p.647(21) (ISSN: 0932-4569)
Author
  • Buettner, Thiess
  • Schwager, Robert
  • Hauptmeier, Sebastian
Published
  • Verlag J.C.B. Mohr (Germany), 2011 Dec
Physical Description
  • Author abstract
  • Report
  • Magazine/​Journal article
Subjects
Target Audience
  • Academic
Summary
  • This paper explores conditions under which revenue-sharing grants will achieve efficiency. We develop a general formulation of the state's decision problem of implementing a set of local policies. A theoretical analysis shows that if the state government pursues own policies and cannot levy lump-sum contributions from local jurisdictions, it will implement revenue-sharing grants that induce local governments to raise local tax rates. A subsequent empirical analysis of local tax policy in Germany suggests that attempts by state-level governments to extract fiscal resources from local governments result in higher tax rates at the local level. (JEL: H71, H77)
Terms of Use
  • COPYRIGHT 2011 Verlag J.C.B. Mohr (Germany)
Language
  • English
Database
  • Gale General OneFile
  • Gale Academic OneFile
Identifier
  • 279891956

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The University of Melbourne. The University of Melbourne Library. Open to the public Ba P 300.5 JOUR; v.142-v.158, v.162 no.1-; 1986-2002, Mar 2006-; (Lacks v.165, no.1, 2009) Periodical; Journal, magazine, other English
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