Empirical essays on fiscal federalism:
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis Book |
| Language: | English |
| Published: |
Köln
2016
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| Subjects: | |
| Online Access: | Volltext https://nbn-resolving.org/urn:nbn:de:hbz:38-6744 Inhaltsverzeichnis |
| Physical Description: | ix, 211 Seiten Illustrationen |
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Record in the Search Index
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| adam_text | Titel: Empirical essays on fiscal federalism
Autor: Rauch, Anna Barbara Katharina
Jahr: 2016
Contents
1 Introduction 1
1.1 Key issues........................................................................3
1.1.1 Research questions......................................................3
1.1.2 Empirical background ..................................................4
1.1.3 Related literature........................................................6
1.1.4 Policy implications at a glance..........................................8
1.2 Chapters and main findings....................................................9
1.2.1 Chapter 2: How to stop the race to the bottom?......................9
1.2.2 Chapter 3: Does tax policy follow the inverse-elasticity rule? ... 12
1.2.3 Chapter 4: Common pool problems and territorial reforms..........14
1.2.4 Chapter 5: Tax smoothing and credit access..........................16
2 How to stop the race to the bottom? 19
2.1 Introduction ....................................................................19
2.2 Institutional background........................................................22
2.2.1 Business taxation........................................................23
2.2.2 Municipal fiscal equalization............................................23
2.3 A simple theoretical model ....................................................25
2.4 Empirical approach..............................................................27
2.4.1 Quasi-experiment........................................................27
2.4.2 Data sources..............................................................28
2.4.3 Empirical model ........................................................30
2.4.4 Discussion of identification ............................................30
2.5 Results ..........................................................................33
2.5.1 Main results ............................................................33
2.5.2 Robustness checks ........................... 35
2.5.3 Extension................................ 40
2.6 Conclusion ......................................................................42
2.7 Appendix........................................................................43
3 Does tax policy follow the inverse-elasticity rule? 46
3.1 Introduction......................................................................46
3.2 Institutional background........................................................51
3.2.1 Business taxation........................................................52
3.2.2 Property taxation........................................................53
3.2.3 Comparability of business and property tax rates....................53
3.3 Data..............................................................................54
3.3.1 Data sources..............................................54
3.3.2 Summary statistics and identifying variation..........................55
3.4 Empirical strategy and identification..........................................57
3.5 Results and discussion..........................................................60
3.5.1 Main results..............................................................60
3.5.2 Additional results........................................................62
3.5.3 Discussion of results ....................................................64
3.6 Conclusion........................................................................66
3.7 Appendix........................................................................68
4 Common pool problems and territorial reforms 81
4.1 Introduction......................................................................81
4.2 Institutional background........................................................86
4.2.1 Municipalities in Germany..............................................86
4.2.2 Municipal territorial reform............................................87
4.3 The free-riding effect............................................................91
4.4 Empirical approach ............................................................94
4.4.1 Data......................................................................95
4.4.2 Descriptive statistics....................................................96
4.4.3 Econometric model......................................................99
4.4.4 Identification and robustness......................102
4.5 Graphical evidence and results.........................104
4.5.1 Graphical evidence...........................105
4.5.2 Main results...............................107
4.5.3 Sensitivity analysis...........................117
4.6 Discussion and concluding remarks......................119
4.7 Appendix....................................122
5 Tax smoothing and credit access 150
5.1 Introduction...................................150
5.2 Local credit access and tax autonomy.....................153
5.2.1 Institutional background .......................153
5.2.2 Measuring credit access and tax rate volatility ...........160
5.3 Analyzing tax smoothing at the local level..................164
5.3.f Descriptive analysis ..........................164
5.3.2 Econometric analysis..........................174
5.4 Discussion and concluding remarks......................183
5.5 Appendix....................................186
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| spelling | Rauch, Anna Barbara Katharina Verfasser (DE-588)1104153416 aut Empirical essays on fiscal federalism vorgelegt von Diplom-Volkswirtin Anna Barbara Katharina Rauch Köln 2016 ix, 211 Seiten Illustrationen txt rdacontent n rdamedia nc rdacarrier Dissertation Universität Köln 2016 Steuerwettbewerb (DE-588)4403593-7 gnd rswk-swf Finanzpolitik (DE-588)4127795-8 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Finanzpolitik (DE-588)4127795-8 s Steuerwettbewerb (DE-588)4403593-7 s b DE-604 Erscheint auch als Online-Ausgabe urn:nbn:de:hbz:38-67443 http://kups.ub.uni-koeln.de/id/eprint/6744 Verlag kostenfrei Volltext https://nbn-resolving.org/urn:nbn:de:hbz:38-6744 Resolving-System HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029153270&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Rauch, Anna Barbara Katharina Empirical essays on fiscal federalism Steuerwettbewerb (DE-588)4403593-7 gnd Finanzpolitik (DE-588)4127795-8 gnd |
| subject_GND | (DE-588)4403593-7 (DE-588)4127795-8 (DE-588)4113937-9 |
| title | Empirical essays on fiscal federalism |
| title_auth | Empirical essays on fiscal federalism |
| title_exact_search | Empirical essays on fiscal federalism |
| title_full | Empirical essays on fiscal federalism vorgelegt von Diplom-Volkswirtin Anna Barbara Katharina Rauch |
| title_fullStr | Empirical essays on fiscal federalism vorgelegt von Diplom-Volkswirtin Anna Barbara Katharina Rauch |
| title_full_unstemmed | Empirical essays on fiscal federalism vorgelegt von Diplom-Volkswirtin Anna Barbara Katharina Rauch |
| title_short | Empirical essays on fiscal federalism |
| title_sort | empirical essays on fiscal federalism |
| topic | Steuerwettbewerb (DE-588)4403593-7 gnd Finanzpolitik (DE-588)4127795-8 gnd |
| topic_facet | Steuerwettbewerb Finanzpolitik Hochschulschrift |
| url | http://kups.ub.uni-koeln.de/id/eprint/6744 https://nbn-resolving.org/urn:nbn:de:hbz:38-6744 http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029153270&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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