A Tax on Tax Revenue: The Incentive Effects of Equalizing Transfers: Evidence from Germany

By Christian Baretti, B. Huber, Karl Lichtblau. Social Science Research Network, 2000

224 citations recorded by the source corpus.

Subfields: Economics and Econometrics, Gender Studies, Political Science and International Relations

View Paper: https://www.semanticscholar.org/paper/2218b4b67417d8bb3e0094459914eae1f5804747

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Citations in the corpus

The Incentive Effect of Fiscal Equalization Transfers on Tax Policy (2006, background): “A paper by Baretti, Huber, and Lichtblau (2002) is concerned with the case of German states.”
Strategic Tax Collection and Fiscal Decentralization: The Case of Russia (2013, result): “The claim that some regional governments are relatively lax in their tax auditing as compared with others has been made for Germany (Baretti et al., 2002; Boenke et al., 2011), Belgium (Cremer and Gahvari, 2000), Japan (Ishida, 2012) and Spain (Duran-Cabre et al., 2012; Esteller-More, 2005, 2011).”
Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany (2010, background): “Baretti et al. (2002) provide evidence that the equalization system among German states implicitly taxes tax revenues allocated to states through revenue-sharing arrangements. States do not have explicit taxing powers. Thus, the effect of fiscal equalization on tax policy cannot be identified therei”
Fiscal incentives and policy choices of local governments: Evidence from China (2015, result): “Careaga and Weingast (2003) provide suggestive evidence that the share of locally generated revenue in the total budget bears importantly upon local governments' incentive to promote economic development in Mexico.”
Intergovernmental Fiscal Transfers: International Lessons for Developing Countries (2002, background): “Baretti, Huber, and Lichtblau (2000), for example, have argued that this incentive has led to observably lower rates of tax collection by state governments in Germany.”
An empirical analysis of wealth taxation: Equity vs. tax compliance (2007, unknown): “56 This hypothesis is similar to the one tested and empirically confirmed by Baretti et al. (2002) for the case of the German Länder.”