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Finanzpolitik als Nachahmungswettbewerb: Empirische Ergebnisse zu Budgetinterdependenzen unter den Schweizer Kantonen
Author(s) -
Schaltegger Christoph A.
Publication year - 2004
Publication title -
swiss political science review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.632
H-Index - 30
eISSN - 1662-6370
pISSN - 1424-7755
DOI - 10.1002/j.1662-6370.2004.tb00022.x
Subject(s) - interdependence , economics , fiscal federalism , tax competition , fiscal policy , imitation , public economics , political science , welfare economics , macroeconomics , tax reform , indirect tax , market economy , decentralization , psychology , social psychology , law
Zusammenfassung This article examines whether spending decisions in Swiss cantons are interdependent, that is, whether the spending decisions of a canton are influenced by those of other cantons. Theoretically, fiscal policy imitation among cantons can be interpreted as a process of policy and innovation diffusion, as a result of tax competition or as a consequence of federalism as a policy laboratory. The panel analysis presented in this article provides evidence of the existence of budget spillovers among neighbouring cantons. Cantonal governments do not take spending decisions in isolation, but by systematically comparing the fiscal policies in neighbouring cantons.