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https://hdl.handle.net/10419/25971
Kompletter Metadatensatz
DublinCore-Feld | Wert | Sprache |
---|---|---|
dc.contributor.author | Smart, Michael | en |
dc.date.accessioned | 2007-07-23 | - |
dc.date.accessioned | 2009-07-28T08:14:21Z | - |
dc.date.available | 2009-07-28T08:14:21Z | - |
dc.date.issued | 2007 | - |
dc.identifier.uri | http://hdl.handle.net/10419/25971 | - |
dc.description.abstract | A simple theory suggests that a common form of federal horizontal equalization grants should cause subnational governments to levy higher tax rates, distorting local tax bases and so increasing federal transfers. To test this, I examine Canadian provincial tax policies in the 1972-2002 period. Consistent with the theory, provinces respond to expansions of equalization transfers by increasing their own tax rates. I estimate that on average tax rates in grant-receiving provinces were substantially and significantly higher as a consequence of the transfer formula. | en |
dc.language.iso | eng | en |
dc.publisher | |aCenter for Economic Studies and ifo Institute (CESifo) |cMunich | en |
dc.relation.ispartofseries | |aCESifo Working Paper |x1926 | en |
dc.subject.jel | H21 | en |
dc.subject.ddc | 330 | en |
dc.subject.stw | Ländersteuer | en |
dc.subject.stw | Steuertarif | en |
dc.subject.stw | Steuerpolitik | en |
dc.subject.stw | Finanzausgleich | en |
dc.subject.stw | Finanzföderalismus | en |
dc.subject.stw | Schätzung | en |
dc.subject.stw | Kanada | en |
dc.title | Raising taxes through equalization | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 538034793 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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