识别地方财政政策项目的税收制定反应
Identifying Tax-Setting Responses From Local Fiscal Policy Programs
Journal of Public Economics · 2023 · [{"name": "Georg Thunecke", "affiliation": ["Max Planck Institute for Tax Law and Public Finance"]}, {"name": "Andreas Schanbacher", "affiliation": ["University of Tübingen"]}, {"name": "Valeria Merlo", "affiliation": ["University of Tübingen"]}, {"name": "Georg Wamser", "affiliation": ["ETH Zurich", "University of Tübingen"]}]
中文摘要
本文研究了流动性税基与非流动性税基下地方政府间的税收政策互动。我们利用德国市镇因参与州级减债计划而产生的地方税收设置外生变化，考察地方政府间战略互动的规模、范围与性质。研究结果表明，无论是企业税税率还是财产税税率，均存在强且统计显著的税收政策反应。基于这些结果，税收反应函数的斜率介于0.30至0.69之间，具体取决于税收工具和所在州。市镇的空间、政治、人口和行政特征均会影响税收反应的大小。
Abstract
This paper studies tax policy interaction among local governments for both mobile and immobile tax bases. We exploit exogenous changes in the local tax setting of German municipalities due to participation in state debt reduction programs to learn about the size, scope and nature of strategic interaction among local governments. Our results suggest strong and significant tax policy responses both in corporate as well as in property tax rates. Based on these results, the tax response function gradients are in the range of 0.30 to 0.69, depending on the tax instrument and state. Spatial, political, demographic, and administrative municipality characteristics all influence the size of the tax response.
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