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The Incentive Effect of Equalization Grants on Tax Collection

✍ Scribed by Rodríguez, Javiera Bravo


Book ID
125521196
Publisher
The Berkeley Electronic Press
Year
2013
Tongue
English
Weight
731 KB
Volume
13
Category
Article
ISSN
2194-6108

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The Incentive Effect of Equalization Gra
✍ Rodríguez, Javiera Bravo 📂 Article 📅 2013 🏛 The Berkeley Electronic Press 🌐 English ⚖ 731 KB

## Abstract Equalization grants that are inversely related to collected revenue increase the marginal cost of collecting because they tax the collection itself. The main finding is evidence for Chilean municipalities that equalization grants have this incentive effect on local revenue. In order to