Fiscal Incentive Effects of the Australian Equalisation System
Fiscal Incentive Effects of the Australian Equalisation System
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DOI：
10.1111/j.1475-4932.2003.00143.x
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发表时间：
2003-12
期刊：
影响因子：
1.2
通讯作者：
Bev Dahlby;N. Warren
中科院分区：
文献类型：
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作者：
Bev Dahlby;N. Warren
平准赠款可能会影响一个州的财政行为，因为其税收政策可能会影响其补助金的规模。对于一个大的州，如果它相对于该基数具有高（低）的相对财政能力，则其税率的增加将增加用于计算该基数的补助金的标准税率，从而减少（增加）该州的补助金。此外，如果一个州的相对财政能力在提高税率时下降，那么它的赠款就会增加。我们的计量经济学结果表明，均衡系统可能会影响澳大利亚各州的税率选择。版权所有2003年。澳大利亚经济学会。
Equalisation grants can affect a state's fiscal behaviour because its tax policies can affect the size of its grant. For a large state, an increase in its tax rate will increase the standard tax rate used to calculate the grant for that base and thereby reduce (increase) the state's grant if it has a high (low) relative fiscal capacity with respect to that base. In addition, a state's grant will increase if its relative fiscal capacity declines when it raises its tax rates. Our econometric results indicate that the equalisation system may have affected the Australian states' choice of tax rates. Copyright 2003. The Economic Society of Australia.