Substitution effect through fiscal transfers?! [Elektronische Ressource] : incidence of the Peruvian property tax / Markus Rühling

Substitution Effect through Fiscal Transfers?! Incidence of the Peruvian Property Tax Markus Rühling 1 Substitution Effect through Fiscal Transfers?! Incidence of the Peruvian Property Tax University of Potsdam, Germany Markus Rühling Dissertation zur Verleihung des Doktorgrades der Wirtschafts und Sozialwissenschaften (doctor rerum politicarum; Dr. rer. pol.) an der Universität Potsdam Thesis advisor: Prof. Dr. Harald Fuhr Co advisor: Prof. Dr. Christoph Reichard Co advisor: Prof. Dr. Paul Bernd Spahn February 2008 2 Published online at the Institutional Repository of the University of Potsdam: URL http://opus.kobv.de/ubp/volltexte/2010/4210/ URN urn:nbn:de:kobv:517-opus-42100 http://nbn-resolving.org/urn:nbn:de:kobv:517-opus-42100 Contents 1. Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 1.1 General Introduction into the Research Subject . . . . . . . . . . . . . 11 1.2 Elaboration of the Research Design . . . . . . . . . . . . . . . . . . . . . . . . 17 1.3 Methodology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 2. Theoretical Context . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 2.