Please use this identifier to cite or link to this item: http://hdl.handle.net/2445/116863
Title: Electoral rules and incentive effects of fiscal transfers: evidence from Germany
Author: Egger, Peter
Koethenbuerger, Marco
Smart, Michael
Keywords: Eleccions
Administració local
Federalisme
Dret fiscal
Elections
Local government
Federalism
Tax law
Issue Date: 2010
Publisher: Institut d’Economia de Barcelona
Abstract: The impact electoral rules and fiscal equalization programs have for local públic finance are separately analyzed in the literature. This paper empirically analyzes whether legislator elected under different rules respond differently to changes in fiscal incentives. Using a reform of the electoral rule and the equalization system as a natural experiment, we find that municipalities which elect legislators under proportional rule react less strongly to changes in fiscal incentives.
Note: Reproducció del document publicat a: http://www.ieb.ub.edu/2012022157/ieb/ultimes-publicacions
It is part of: IEB Working Paper 2010/44
URI: http://hdl.handle.net/2445/116863
Appears in Collections:IEB (Institut d’Economia de Barcelona) – Working Papers

Files in This Item:
File Description SizeFormat 
IEB10-44_Egger+Kotthenbuerger.pdf501.56 kBAdobe PDFView/Open


This item is licensed under a Creative Commons License Creative Commons