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Electronic Resources |
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Holm-Hadulla, Fédéric |
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Holm-Hadulla, Fédéric |
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aut |
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Holm-Hadulla, Fédéric |
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lfer |
| contents |
Sub-national governments often finance substantial parts of their budgets via taxes on capital or other mobile factors - despite having access to alternative, less distortionary, revenue sources. This paper develops three hypotheses to explain this pattern and tests them in a natural experiment from Germany. The first hypothesis is that fiscal redistribution between jurisdictions lowers the perceived excess burden of distortionary taxation and thereby raises its attractiveness from the perspective of local governments; the second is that a desire for redistribution within jurisdictions induces a shift away from less distortionary tax instruments, despite their superior efficiency properties; the third is that distortionary taxation serves as a Pigouvian intervention to correct externalities. The empirical analysis supports redistribution between jurisdictions as important, but insufficient, to fully explain the observed reliance on distortionary taxation. Among the remaining two hypotheses, the data favour Pigouvian over distributional motives as a further rationale for the local taxation of mobile factors. |
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Frankfurt am Main, Germany, European Central Bank, [2018] |
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Frankfurt am Main, Germany: European Central Bank, [2018] |
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DE-D117, DE-105, LFER, DE-Ch1, DE-15, DE-14, DE-Zwi2 |
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Finanzausgleich, Steuerwettbewerb, Steuersystem, Finanzbeziehungen, Steuergerechtigkeit, Theorie, Schätzung, Gemeindefinanzen, Deutschland |
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Holm-Hadulla, Fédéric VerfasserIn (DE-588)1062496493 (DE-627)805299238 (DE-576)418279128 aut, Fiscal equalization and the tax structure Fédéric Holm-Hadulla, Frankfurt am Main, Germany European Central Bank [2018], 1 Online-Ressource (circa 52 Seiten) Illustrationen, Text txt rdacontent, Computermedien c rdamedia, Online-Ressource cr rdacarrier, Working paper series / European Central Bank no 2203 (November 2018), Sub-national governments often finance substantial parts of their budgets via taxes on capital or other mobile factors - despite having access to alternative, less distortionary, revenue sources. This paper develops three hypotheses to explain this pattern and tests them in a natural experiment from Germany. The first hypothesis is that fiscal redistribution between jurisdictions lowers the perceived excess burden of distortionary taxation and thereby raises its attractiveness from the perspective of local governments; the second is that a desire for redistribution within jurisdictions induces a shift away from less distortionary tax instruments, despite their superior efficiency properties; the third is that distortionary taxation serves as a Pigouvian intervention to correct externalities. The empirical analysis supports redistribution between jurisdictions as important, but insufficient, to fully explain the observed reliance on distortionary taxation. Among the remaining two hypotheses, the data favour Pigouvian over distributional motives as a further rationale for the local taxation of mobile factors., 1.1\x Finanzausgleich (DE-627)091359821 (DE-2867)11599-1 stw, 1.2\x Steuerwettbewerb (DE-627)091392640 (DE-2867)19404-2 stw, 1.3\x Steuersystem (DE-627)091392586 (DE-2867)11642-5 stw, 1.4\x Finanzbeziehungen (DE-627)091359856 (DE-2867)11600-0 stw, 1.5\x Steuergerechtigkeit (DE-627)091392373 (DE-2867)11691-6 stw, 1.6\x Theorie (DE-627)091394902 (DE-2867)19073-6 stw, 1.7\x Schätzung (DE-627)091387892 (DE-2867)19037-3 stw, 1.8\x Gemeindefinanzen (DE-627)091362458 (DE-2867)11537-2 stw, 1.9\x Deutschland (DE-627)091354749 (DE-2867)18012-3 stw, Europäische Zentralbank Working paper series no 2203 (November 2018) 220300 (DE-627)372370322 (DE-576)108090442 (DE-600)2123559-4 1725-2806, http://dx.doi.org/10.2866/133562 Resolving-System kostenfrei Volltext, https://www.ecb.europa.eu/pub/pdf/scpwps/ecb.wp2203.en.pdf Verlag kostenfrei Volltext, http://hdl.handle.net/10419/208237 Resolving-System kostenfrei, https://www.ecb.europa.eu/pub/pdf/scpwps/ecb.wp2203.en.pdf LFER, LFER 2019-05-07T00:00:00Z |
| spellingShingle |
Holm-Hadulla, Fédéric, Fiscal equalization and the tax structure, Europäische Zentralbank, Working paper series, no 2203 (November 2018), Sub-national governments often finance substantial parts of their budgets via taxes on capital or other mobile factors - despite having access to alternative, less distortionary, revenue sources. This paper develops three hypotheses to explain this pattern and tests them in a natural experiment from Germany. The first hypothesis is that fiscal redistribution between jurisdictions lowers the perceived excess burden of distortionary taxation and thereby raises its attractiveness from the perspective of local governments; the second is that a desire for redistribution within jurisdictions induces a shift away from less distortionary tax instruments, despite their superior efficiency properties; the third is that distortionary taxation serves as a Pigouvian intervention to correct externalities. The empirical analysis supports redistribution between jurisdictions as important, but insufficient, to fully explain the observed reliance on distortionary taxation. Among the remaining two hypotheses, the data favour Pigouvian over distributional motives as a further rationale for the local taxation of mobile factors., Finanzausgleich, Steuerwettbewerb, Steuersystem, Finanzbeziehungen, Steuergerechtigkeit, Theorie, Schätzung, Gemeindefinanzen, Deutschland |
| title |
Fiscal equalization and the tax structure |
| title_auth |
Fiscal equalization and the tax structure |
| title_full |
Fiscal equalization and the tax structure Fédéric Holm-Hadulla |
| title_fullStr |
Fiscal equalization and the tax structure Fédéric Holm-Hadulla |
| title_full_unstemmed |
Fiscal equalization and the tax structure Fédéric Holm-Hadulla |
| title_in_hierarchy |
no 2203 (November 2018). Fiscal equalization and the tax structure ([2018]) |
| title_short |
Fiscal equalization and the tax structure |
| title_sort |
fiscal equalization and the tax structure |
| title_unstemmed |
Fiscal equalization and the tax structure |
| topic |
Finanzausgleich, Steuerwettbewerb, Steuersystem, Finanzbeziehungen, Steuergerechtigkeit, Theorie, Schätzung, Gemeindefinanzen, Deutschland |
| topic_facet |
Finanzausgleich, Steuerwettbewerb, Steuersystem, Finanzbeziehungen, Steuergerechtigkeit, Theorie, Schätzung, Gemeindefinanzen, Deutschland |
| url |
http://dx.doi.org/10.2866/133562, https://www.ecb.europa.eu/pub/pdf/scpwps/ecb.wp2203.en.pdf, http://hdl.handle.net/10419/208237 |
