Search Results - subject:"Tax exporting"

Tax exporting through federal deductibility of state and local taxes : a cross-state analysis

Wu, Yonghong - In: Public finance and management : PFM 22 (2023) 2, pp. 146-162

Persistent link: https://www.econbiz.de/10014484140

How to Be a Good Forerunner in Carbon Neutral Trucking

Littlejohn, Christina; Proost, Stef - 2021

EU countries want to decarbonize their road freight transport quickly. Long-haul electric trucks are a promising technology. There are several competing designs but at present the trade-off is between e-trucks with very large batteries and e-trucks with a smaller battery but combined with...

Persistent link: https://www.econbiz.de/10012493022

How to be a good forerunner in carbon neutral trucking

Littlejohn, Christina; Proost, Stef - 2021

Persistent link: https://www.econbiz.de/10012428966

Subsidised transport services in a fiscal federation : why local governments may be against decentralised service provision

Hörcher, Daniel; De Borger, Bruno L.; Graham, Daniel J. - In: Economics of transportation : the official journal of … 34 (2023), pp. 1-18

Persistent link: https://www.econbiz.de/10014438967

How to be a good forerunner in carbon neutral trucking

Littlejohn, Christina; Proost, Stef - In: Revue d'économie industrielle 178/179 (2022), pp. 167-197

Persistent link: https://www.econbiz.de/10014248246

Public input provision, tax base mobility, and external ownership

Matsumoto, Mutsumi - In: Public finance review : PFR 49 (2021) 5, pp. 754-776

Persistent link: https://www.econbiz.de/10012794230

Political Economy of Multi-Level Tax Assignments in Latin American Countries; Earmarked Revenue Versus Tax Autonomy

Brosio, Giorgio; Ahmad, Ehtisham - International Monetary Fund (IMF) - 2008

A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation at the subnational government. A reliance on shared taxes with extensive earmarking leads to weak subnational accountability and soft budget constraints. The paper explores the...

Persistent link: https://www.econbiz.de/10005263686

Increasing Returns in a Standard Tax Competition Model

Krogstrup, Signe - International Economics Section, The Graduate Institute … - 2004

cross-border ownership of capital, and thus taxexporting incentives, are the main factors driving tax rates higher. Tax … exporting has not previously been linked endogenously to capital mobility in standard tax competition models or new economic …

Persistent link: https://www.econbiz.de/10005700764

Decentralized Taxation and the Size of Government: Evidence from Swiss State and Local Governments

Feld, Lars P.; Kirchgässner, Gebhard; Schaltegger, … - 2003

that tax exporting has a revenue expanding effect whereas tax competition favors a smaller size of government …

Persistent link: https://www.econbiz.de/10010315909

Decentralized Taxation and the Size of Government: Evidence from Swiss State and Local Governments

Feld, Lars P.; Kirchgässner, Gebhard; Schaltegger, … - CESifo - 2003

that tax exporting has a revenue expanding effect whereas tax competition favors a smaller size of government …

Persistent link: https://www.econbiz.de/10005766067