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Decentralization with porous borders : public production in a federation with tax competition and spillovers
Armbruster, Stephanie; Hintermann, Beat - 2019
-regional spillovers. The federal government aims to correct for these inefficiencies using a transfer system. If the regional governments …
Persistent link: https://www.econbiz.de/10011994863
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On federal transfers and incentives
Altemeyer-Bartscher, Martin - 2010
Persistent link: https://www.econbiz.de/10009125463
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Decentralization with porous borders: Public production in a federation with tax competition and spillovers
Armbruster, Stephanie; Hintermann, Beat - 2019
-regional spillovers. The federal government aims to correct for these inefficiencies using a transfer system. If the regional governments …
Persistent link: https://www.econbiz.de/10012140904
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Revenue autonomy preference in German state parliaments
Heinemann, Friedrich (contributor) - 2013
Fiscal federalism in Germany is characterized by lacking sub-national tax autonomy and intensive fiscal equalization. Due to a sunset clause, the current equalization system has to be renegotiated by the year 2019. Against this backdrop, this contribution studies the reform preferences of...
Persistent link: https://www.econbiz.de/10010203498
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Effects of housing transfer taxes on household mobility
Eerola, Essi; Harjunen, Oskari; Lyytikäinen, Teemu; … - 2019
spillovers from mobility or trading across control and treatment groups. We account for these spillovers by combining quasi …-experimental estimate. In our setting, relying only on the quasi-experiment and ignoring the spillovers would lead to a 20% underestimation …
Persistent link: https://www.econbiz.de/10012033276
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Taxes in cities
Brülhart, Marius; Bucovetsky, Sam; Schmidheiny, Kurt - 2014
Persistent link: https://www.econbiz.de/10011313370
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Fiscal equalization, tax salience, and tax competition
Altemeyer-Bartscher, Martin - 2014
Jurisdictions that engage in inter-regional tax competition usually try to attenuate competitive pressures by substituting salient tax instruments with hidden ones. On this effect, we investigate the efficiency consequences of inter-regional tax competition and fiscal equalization in a federal...
Persistent link: https://www.econbiz.de/10010339047
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Public provision and local income tax competition
Kuhlmey, Florian; Hintermann, Beat - 2016
We extend the literature on local income tax competition by allowing for inter-jurisdictional spillovers and imperfect … the theoretical model, which reveals that free-riding rises unambiguously in the level of spillovers, whereas the welfare … losses from (1) and (3) depend nonlinearly on the levels of spillovers and rivalry. …
Persistent link: https://www.econbiz.de/10011436089
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Taxes in cities
Marius, Brülhart; Bucovetsky, Sam; Schmidheiny, Kurt - 2014
Most cities enjoy some autonomy over how they tax their residents, and that autonomy is typically exercised by multiple municipal governments within a given city. In this chapter, we document patterns of city-level taxation across countries, and we review the literature on a number of salient...
Persistent link: https://www.econbiz.de/10010396544
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Commuting in a federation : horizontal and vertical tax externalities revisited
Sas, Willem - 2014
Persistent link: https://www.econbiz.de/10010423242