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The incentive effect of fiscal equalization transfers on tax policy

✍ Scribed by Thiess Buettner

Book ID
113751281
Publisher
Elsevier Science
Year
2006
Tongue
English
Weight
256 KB
Volume
90
Category
Article
ISSN
0047-2727

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## 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