On federal transfers and incentives [Elektronische Ressource] / Martin Altemeyer-Bartscher

On Federal Transfersand IncentivesDissertation zur Erlangung des akademischen Gradeseines Doktors der Wirtschaftswissenschaften durch dieTechnische Universit¨at ChemnitzMai 2009Martin Altemeyer-BartscherJablonskistraße 1110405 BerlinOn Federal Transfers and IncentivesMartin Altemeyer-BartscherMai 20092Contents1 Introduction 171.1 Transfers and Competition in Federal States . . . . . . . . . . . 171.2 Purpose of the Study . . . . . . . . . . . . . . . . . . . . . . . . . 241.3 Limits of the Study . . . . . . . . . . . . . . . . . . . . . . . . . . 241.4 Outline of the Dissertation . . . . . . . . . . . . . . . . . . . . . . 251.4.1 Benecial Tax Competition . . . . . . . . . . . . . . . . . 251.4.2 The Ex-Post Dilemma in Fiscal Federalism . . . . . . . . 261.4.3 Transfers and Informational Externalities . . . . . . . . . 271.4.4 Tax Base Equalizing and Incentives . . . . . . . . . . . . 271.4.5 Internalizing Interregional Spillovers . . . . . . . . . . . . 282 Transfers and Incentives in Fiscal Federalism 292.1 Community preference model . . . . . . . . . . . . . . . . . . . . 292.2 The mainline theory and the new political economy . . . . . . . . 302.3 Informational Asymmetries in Federations: Theory and Evidence 312.4 Mechanism design approach in scal federalism . . . . . . . . . . 352.5 The equity argument in federal states around the world . . . . 373 Bene cial Tax Competition 393.1 Tax Competition and Screening Informational Types . . . . .