Equalizing tax bases or tax revenues under tax competition? The role of formula apportionment
Author:
Affiliation:
1. Faculty of Economics and Management; University of Technology; Berlin Germany
2. CESifo; Munich Germany
3. NoCeT, NHH; Bergen Norway
Funder
Deutsche Forschungsgemeinschaft
Publisher
Wiley
Subject
Economics and Econometrics,Sociology and Political Science,Finance
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/jpet.12319/fullpdf
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3. A tax on tax revenue: The incentive effects of equalizing transfers: Evidence from Germany;Baretti;International Tax and Public Finance,2002
4. Fiscal flows in the United States and Canada: Lessons for monetary union in Europe;Bayoumi;European Economic Review,1995
5. The theory and practice of equalization;Boadway;CESifo Economic Studies,2004
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