caa a22 4500 475840887 CHVBK 20180406123901.0 cr unu---uuuuu 170329e20000301xx s 000 0 eng 10.1023/A:1005000124300 doi (NATIONALLICENCE)springer-10.1023/A:1005000124300 Seitz Helmut European-University Viadrina, Postfach 776, D 15207, Frankfurt (Oder), Germany aut Fiscal Policy, Deficits and Politics of Subnational Governments: The Case of the German Laender [Elektronische Daten] [Helmut Seitz] The first part of the paper briefly describesinstitutional aspects of the German federal system andexamines the economic and fiscal performance of theGerman Laender since 1970. Taking into account theinstitutional settings, especially the fact that theGerman Laender cannot set tax rates individually, wedevelop a highly stylized model of subnationalgovernments that do not have access to the tax rateinstrument and thus have to use expenditures as apolicy variable. The model implies an expendituresmoothing policy of subnational governments andcomplements the famous tax smoothing model. Theempirical section examines whether governments ofvarious ideology show significant differences infiscal stabilization policy. Our results indicatethat regional differences in public debt accumulationand public expenditure policy in general is largelydetermined by interregional differences in economicperformance, whereas we do not find any significantimpact on the ideological composition of the Laendergovernments. Kluwer Academic Publishers, 2000 Public Choice Kluwer Academic Publishers 102/3-4(2000-03-01), 183-218 0048-5829 102:3-4<183 2000 102 11127 https://doi.org/10.1023/A:1005000124300 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1023/A:1005000124300 text/html Onlinezugriff via DOI NATIONALLICENCE 100 1- Seitz Helmut European-University Viadrina, Postfach 776, D 15207, Frankfurt (Oder), Germany aut NATIONALLICENCE 773 0- Public Choice Kluwer Academic Publishers 102/3-4(2000-03-01), 183-218 0048-5829 102:3-4<183 2000 102 11127 Metadata rights reserved Springer special CC-BY-NC licence nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-springer