Tax Competition and Fiscal Equalization

By Marko Köthenbürger. 2002

187 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Political Science and International Relations

View Paper: https://www.semanticscholar.org/paper/5ad27903261dc646722e9df7a91d438c8c46ca57

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Thiess Buettner
2. Marko Koethenbuerger
3. Alfons J. Weichenrieder

In Economics and Econometrics

1. Jean Hindriks
2. Marko Koethenbuerger
3. Thiess Buettner
4. Shlomo Weber
5. S. Peralta
6. Alfons J. Weichenrieder
7. Dirk Foremny

In Political Science and International Relations

1. Jean Hindriks
2. Marko Koethenbuerger
3. Thiess Buettner
4. Shlomo Weber
5. S. Peralta
6. Dirk Foremny

Citations in the corpus

• Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany (2010, unknown): “…over the same period, suggesting that some mechanism – perhaps equalization grants—insulates these jurisdictions from fiscal competition.24 23Indeed, Köthenbürger (2002) and Bucovetsky and Smart (2006) show that, in the presence of horizontal tax competition, equalization grant may in a wide…”
• Competing in Taxes and Investment under Fiscal Equalization (2008, background): “In order to enhance the productivity of capital, the regions 1Bird and Slack (1990), Wildasin (1991), Smart (1998), Kothenburger (2002), Bucovetsky and Smart (2006), Figuières et al. (2004)).”
• The Incentive Effect of Fiscal Equalization Transfers on Tax Policy (2006, background): “Support by the Deutsche Forschungsgemeinschaft within its Priority Programme 1142 “Institutionelle Gestaltung föderaler Systeme” is gratefully acknowledged.”
• Tax Competition in a Fiscal Union with Decentralized Leadership (2003, background): “(4) one can derive the expression 18See Bucovetsky and Smart [6], Köthenbürger [21], and Qian and Roland [30] for a similar beneficial role of transfer competition.”
• Ex-Post Redistribution in a Federation: Implications for Corrective Policy (2006, unknown): “5 (e.g. Köthenbürger, 2002, and Bucovetsky and Smart, 2006).10 As shown in an extension, when formula-based equalization and ex-post redistribution is undertaken simultaneously, the formulabased equalization program is neutral for state policy choices and the implications for corrective policy…”