Concepedia

Tax Rate Equalization

Tax Rate Equalization is a tax policy mechanism that standardizes statutory tax rates across jurisdictions to reduce disparities in tax burdens and promote fiscal neutrality within a centralized taxation system.

45

Publications

1.6K

Citations

63

Authors

45

Institutions

Publications per year

2017–2026

5

Parents

Publications

45

The incentive effect of fiscal equalization transfers on tax policy

Thiess Buettner · Journal of Public Economics · 2005 · 200 citations

, , +14

A Tax on Tax Revenue: The Incentive Effects of Equalizing Transfers: Evidence from Germany

Christian Baretti, Bernd Huber, Karl Lichtblau · International Tax and Public Finance · 2002 · 171 citations

, , +14

Tax Competition and Fiscal Equalization

Marko Köthenbürger · International Tax and Public Finance · 2002 · 167 citations

, , +14

Raising taxes through equalization

Michael Smart · Canadian Journal of Economics/Revue canadienne d économique · 2007 · 102 citations

, , +17

Federalism and Fiscal Policy: The Politics of Equalization in Canada

André Lecours, Daniel Béland · Publius The Journal of Federalism · 2009 · 95 citations

, , +11

1–5 of 45

Authors

63

  1. TB
    Thiess Buettner

    Ifo Institute for Economic Research, Germany

    3 publications · 281 citations

    3

    h-index

  2. MH
    Masayoshi Hayashi

    Waseda University, Japan

    2 publications · 40 citations

    2

    h-index

  3. HO
    Hikaru Ogawa

    Nagoya University, Japan

    2 publications · 34 citations

    2

    h-index

  4. KL
    Karl Lichtblau

    Ifo Institute for Economic Research, Germany

    2 publications · 72 citations

    2

    h-index

  5. CB
    Christian Baretti

    Ludwig-Maximilians-Universität München, Germany

    2 publications · 72 citations

    2

    h-index

1–5 of 63

Institutions

45

  1. Ifo Institute for Economic Research

    Munich, Germany

    4 h-index

    5 publications

    506 citations

  2. Friedrich-Alexander-Universität Erlangen-Nürnberg

    Erlangen, Germany

    3 h-index

    3 publications

    92 citations

  3. Queen's University

    Kingston, Canada

    2 h-index

    3 publications

    57 citations

  4. Western University

    London, Canada

    2 h-index

    3 publications

    101 citations

  5. UNSW Sydney

    Sydney, Australia

    2 h-index

    3 publications

    125 citations

  6. University of Toronto

    Toronto, Canada

    2 h-index

    2 publications

    112 citations

  7. Universitat de Barcelona

    Barcelona, Spain

    2 h-index

    3 publications

    116 citations

  8. Meiji Gakuin University

    Tokyo, Japan

    2 h-index

    3 publications

    57 citations

1–8 of 45

Venues

  1. International Tax and Public Finance

    7 publications · 510 citations

    6

    h-index

  2. Journal of Public Economics

    5 publications · 298 citations

    5

    h-index

  3. SSRN Electronic Journal

    Repository · 5 publications · 144 citations

    5

    h-index

  4. RePEc: Research Papers in Economics

    Repository · 3 publications · 72 citations

    3

    h-index

  5. Journal of Political Economy

    JPE · 2 publications · 46 citations

    2

    h-index

1–5