메뉴 건너뛰기




Volumn 167, Issue 4, 2011, Pages 647-667

Efficient revenue sharing and upper-level governments: Theory and application to Germany

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84856579392     PISSN: 09324569     EISSN: None     Source Type: Journal    
DOI: 10.1628/jite-2011-0007     Document Type: Article
Times cited : (9)

References (27)
  • 1
    • 0347616079 scopus 로고    scopus 로고
    • A Tax on Tax Revenue: The Incentive Effects of Equalizing Transfers: Evidence from Germany
    • BARETTI, C., B. HUBER, and K. LICHTBLAU [2002], "A Tax on Tax Revenue: The Incentive Effects of Equalizing Transfers: Evidence from Germany," International Tax and Public Finance, 9, 631-649.
    • (2002) International Tax and Public Finance , vol.9 , pp. 631-649
    • Baretti, C.1    Huber, B.2    Lichtblau, K.3
  • 2
    • 0029539975 scopus 로고
    • Does Electoral Accountability Affect Economic Policy Choices? Evidence from Gubernatorial Term Limits
    • BESLEY, T., and A. CASE [1995], "Does Electoral Accountability Affect Economic Policy Choices? Evidence from Gubernatorial Term Limits," The Quarterly Journal of Economics, 110, 769-798.
    • (1995) The Quarterly Journal of Economics , vol.110 , pp. 769-798
    • Besley, T.1    Case, A.2
  • 3
    • 0141686944 scopus 로고    scopus 로고
    • In Search of Yardstick Competition: A Spatial Analysis of Italian Municipality Property Tax Setting
    • BORDIGNON, M., F. CERNIGLIA, and F. REVELLI [2003], "In Search of Yardstick Competition: A Spatial Analysis of Italian Municipality Property Tax Setting," Journal of Urban Economics, 54, 199-217.
    • (2003) Journal of Urban Economics , vol.54 , pp. 199-217
    • Bordignon, M.1    Cerniglia, F.2    Revelli, F.3
  • 5
    • 33847012275 scopus 로고    scopus 로고
    • The Efficiency Consequences of Local Revenue Equalization:TaxCompetition andTaxDistortions
    • BUCOVETSKY, S., and M. SMART [2006], "The Efficiency Consequences of Local Revenue Equalization:TaxCompetition andTaxDistortions," Journal of Public Economic Theory, 8, 119-144.
    • (2006) Journal of Public Economic Theory , vol.8 , pp. 119-144
    • Bucovetsky, S.1    Smart, M.2
  • 6
    • 32644454119 scopus 로고    scopus 로고
    • The Incentive Effect of Fiscal Equalization Transfers on Tax Policy
    • BUETTNER, T. [2006], "The Incentive Effect of Fiscal Equalization Transfers on Tax Policy," Journal of Public Economics, 90, 477-497.
    • (2006) Journal of Public Economics , vol.90 , pp. 477-497
    • Buettner, T.1
  • 7
    • 30244439108 scopus 로고    scopus 로고
    • The Incentive Effects of Fiscal Equalization
    • P. Boothe (ed.), Atlantic Institute forMarket Studies: Halifax
    • DAHLBY, B. [2002], "The Incentive Effects of Fiscal Equalization," pp. 769-847 in: P. Boothe (ed.), Equalization:Welfare Trap or HelpingHand? Atlantic Institute forMarket Studies: Halifax.
    • (2002) Equalization:Welfare Trap Or HelpingHand? , pp. 769-847
    • Dahlby, B.1
  • 8
    • 0038636251 scopus 로고    scopus 로고
    • Vertical Fiscal Externalities in a Federation
    • DAHLBY, B. and L. WILSON [2003], "Vertical Fiscal Externalities in a Federation," Journal of Public Economics, 87, 917-930.
    • (2003) Journal of Public Economics , vol.87 , pp. 917-930
    • Dahlby, B.1    Wilson, L.2
  • 9
    • 33847062053 scopus 로고    scopus 로고
    • Horizontal and Vertical Indirect Tax Competition: Theory and Some Evidence from the USA
    • DEVEREUX, M. P., B. LOCKWOOD, and M. REDOANO [2007], "Horizontal and Vertical Indirect Tax Competition: Theory and Some Evidence from the USA," Journal of Public Economics, 91, 451-479.
    • (2007) Journal of Public Economics , vol.91 , pp. 451-479
    • Devereux, M.P.1    Lockwood, B.2    Redoano, M.3
  • 10
    • 0042376680 scopus 로고    scopus 로고
    • Tax Competition and Leviathan
    • EDWARDS, J., and M. KEEN [1996], "Tax Competition and Leviathan," European Economic Review, 40, 113-134.
    • (1996) European Economic Review , vol.40 , pp. 113-134
    • Edwards, J.1    Keen, M.2
  • 11
    • 84856567824 scopus 로고    scopus 로고
    • Tax Competition and Equalization: The Impact of Voluntary Cooperation on the Efficiency Goal
    • Barcelona Institute of Economics, Universitat de Barcelona
    • ENß, P. [2009], "Tax Competition and Equalization: The Impact of Voluntary Cooperation on the Efficiency Goal," Document de treball de l'IEB 2009/16, Barcelona Institute of Economics, Universitat de Barcelona.
    • (2009) Document De Treball De L'IEB 2009/16
    • Enß, P.1
  • 12
    • 19044368980 scopus 로고    scopus 로고
    • Tax Setting in a Federal System: The Case of Personal Income Taxation in Canada
    • ESTELLER-MORÉ, A., and A. SOLÉ-OLLÉ [2002], "Tax Setting in a Federal System: The Case of Personal Income Taxation in Canada," International Tax and Public Finance, 9, 235-257.
    • (2002) International Tax and Public Finance , vol.9 , pp. 235-257
    • Esteller-Moré, A.1    Solé-Ollé, A.2
  • 13
    • 39849110297 scopus 로고    scopus 로고
    • EU Financing and Regional Policy: Vertical Fiscal Externalities when Capital IsMobile
    • FENGE, R., and M. WREDE [2007], "EU Financing and Regional Policy: Vertical Fiscal Externalities when Capital IsMobile," FinanzArchiv: Public Finance Analysis, 63, 457-476
    • (2007) FinanzArchiv: Public Finance Analysis , vol.63 , pp. 457-476
    • Fenge, R.1    Wrede, M.2
  • 15
    • 85013273334 scopus 로고
    • The Tiebout Model: Bring Back the Entrepreneurs
    • HENDERSON, J. V. [1985], "The Tiebout Model: Bring Back the Entrepreneurs," Journal of Political Economy, 93, 248-264.
    • (1985) Journal of Political Economy , vol.93 , pp. 248-264
    • Henderson, J.V.1
  • 16
    • 34547215861 scopus 로고    scopus 로고
    • ASpatialAnalysis of ProvincialBusiness Income Tax Responses: Evidence from Canada
    • KARKALAKOS, S., and C. KOTSOGIANNIS [2007], "ASpatialAnalysis of ProvincialBusiness Income Tax Responses: Evidence from Canada," Canadian Journal of Economics, 40, 782-811.
    • (2007) Canadian Journal of Economics , vol.40 , pp. 782-811
    • Karkalakos, S.1    Kotsogiannis, C.2
  • 17
    • 0009978346 scopus 로고    scopus 로고
    • Does Federalism Lead to Excessively High Taxes?
    • KEEN, M. J., and C. KOTSOGIANNIS [2002], "Does Federalism Lead to Excessively High Taxes?" The American Economic Review, 92, 363-370.
    • (2002) The American Economic Review , vol.92 , pp. 363-370
    • Keen, M.J.1    Kotsogiannis, C.2
  • 19
    • 76349122205 scopus 로고    scopus 로고
    • Federal Tax Competition and the Efficiency Consequences for Local Taxation of Revenue Equalization
    • KOTSOGIANNIS, C. [2010], "Federal Tax Competition and the Efficiency Consequences for Local Taxation of Revenue Equalization," International Tax and Public Finance, 17, 1-14.
    • (2010) International Tax and Public Finance , vol.17 , pp. 1-14
    • Kotsogiannis, C.1
  • 20
    • 0029849418 scopus 로고    scopus 로고
    • Accountability and Decentralization in Government: An Incomplete Contracts Model
    • SEABRIGHT, P. [1996], "Accountability and Decentralization in Government: An Incomplete Contracts Model," European Economic Review, 40, 61-89.
    • (1996) European Economic Review , vol.40 , pp. 61-89
    • Seabright, P.1
  • 22
    • 0001011728 scopus 로고    scopus 로고
    • Taxation and Deadweight Loss in a System of Intergovernmental Transfers
    • SMART, M. [1998], "Taxation and Deadweight Loss in a System of Intergovernmental Transfers," Canadian Journal of Economics, 31, 189-206.
    • (1998) Canadian Journal of Economics , vol.31 , pp. 189-206
    • Smart, M.1
  • 23
    • 45149141514 scopus 로고
    • Interjurisdictional Capital Mobility: Fiscal Externality and a Corrective Subsidy
    • WILDASIN, D. E. [1989], "Interjurisdictional Capital Mobility: Fiscal Externality and a Corrective Subsidy," Journal of Urban Economics, 25, 193-212.
    • (1989) Journal of Urban Economics , vol.25 , pp. 193-212
    • Wildasin, D.E.1
  • 25
    • 0346838278 scopus 로고    scopus 로고
    • Theories of Tax Competition
    • WILSON, J. D. [1999], "Theories of Tax Competition," National Tax Journal, 52, 269-304.
    • (1999) National Tax Journal , vol.52 , pp. 269-304
    • Wilson, J.D.1
  • 26
    • 0001357446 scopus 로고    scopus 로고
    • Vertical and Horizontal Tax Competition: Will Unco-Ordinated Leviathans End up on the Wrong Side of the Laffer Curve?
    • WREDE, M. [1997], "Vertical and Horizontal Tax Competition: Will Unco-Ordinated Leviathans End up on the Wrong Side of the Laffer Curve?" FinanzArchiv/Public Finance Analysis, New Series, 53, 461-479.
    • (1997) FinanzArchiv/Public Finance Analysis, New Series , vol.53 , pp. 461-479
    • Wrede, M.1
  • 27
    • 0007721215 scopus 로고
    • Pigou, Tiebout, Property Taxation, and the Underprovision of Public Goods
    • ZODROW, G.R., and P. M. MIESZKOWSKI [1986], "Pigou, Tiebout, Property Taxation, and the Underprovision of Public Goods," Journal of Urban Economics, 19, 356-370.
    • (1986) Journal of Urban Economics , vol.19 , pp. 356-370
    • Zodrow, G.R.1    Mieszkowski, P.M.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.