How to stop the race to the bottom : empirical evidence from North Rhine-Westphalia
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The work How to stop the race to the bottom : empirical evidence from North Rhine-Westphalia represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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How to stop the race to the bottom : empirical evidence from North Rhine-Westphalia
Resource Information
The work How to stop the race to the bottom : empirical evidence from North Rhine-Westphalia represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- How to stop the race to the bottom : empirical evidence from North Rhine-Westphalia
- Language
- eng
- Summary
- Standard tax multipliers are a widespread feature of fiscal equalization systems. A simple theoretical model shows that actual tax multipliers respond positively to changes in standard tax multipliers. This theoretical prediction is tested empirically using data on municipalities in Germany. A quasi-experiment in the state of North Rhine-Westphalia is exploited to identify the incentive effect. The empirical results confirm that local business tax policy is shaped by standard tax multipliers. They provide a straightforward practical tool to avoid a race to the bottom in local business tax rates
- Citation source
- In: International tax and public finance. - New York. - Vol. 23 (2016), no. 5 ; p. 911-933
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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