财政均等化对地方支出政策的影响——来自德国的理论与证据

ERN: Taxation Pub Date : 1900-01-01 DOI:10.2139/ssrn.1080538
Sebastian Hauptmeier
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引用次数: 4

摘要

本文采用一个简单的地方税收和公共投入财政竞争模型来分析财政均等化转移支付的激励效应。我们发现,预算补偿的对财政均衡制度的贡献率增加不仅会导致更高的地方税率(例如,Koethenbuerger, 2002;Bucovetsky和Smart, 2006),但也降低了公共投入生产的预算份额。随后的实证分析基于德国市政当局的丰富数据集,并提供了强有力的证据,证明存在财政均衡转移对地方支出政策的激励。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Impact of Fiscal Equalization on Local Expenditure Policies - Theory and Evidence from Germany
This paper uses a simple model of fiscal competition in taxes and public inputs among local jurisdictions to analyze the incentive effects of fiscal equalization transfers. We find that a budget-compensated increase in the contribution rate to a system of fiscal equalization not only induces higher local tax rates (e.g., Koethenbuerger, 2002; Bucovetsky and Smart, 2006) but also lower budgetary shares of the public input to production. The subsequent empirical analysis is based on a rich data set of German municipalities and provides strong evidence for the existence of an incentive of fiscal equalization transfers on local expenditure policies.
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