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James Buchanan’s theory of federalism : from fiscal equity to the ideal political order

Feld, Lars P. - 2014

The distinct characteristic in James Buchanan’s thinking about federalism in contrast to the traditional theory of … fiscal federalism is his view about fiscal competition. In this paper, it is demonstrated that this thinking went through … federalism literature and concerned with equity and efficiency issues. In the Leviathan approach starting from the midseventies …

Persistent link: https://www.econbiz.de/10010384955

Leviathans, federal transfers, and the cartelization hypothesis

Köthenbürger, Marko - 2004

Federal fiscal arrangements are argued to give rise to tacit collusion among competing Leviathans (Brennan and Buchanan, The Power to Tax, CUP, 1980). Though frequently encountered in academic and policy discussions, the cartelization hypothesis has rarely been scrutinized formally. This paper...

Persistent link: https://www.econbiz.de/10011401390

Fiscal federalism in the 21st century

Agrawal, David R.; Brueckner, Jan K.; Brülhart, Marius - 2024

Fiscal federalism concerns the division of policy responsibilities among different levels of government. Many current … favorable to fiscal federalism, yet countries are further decentralizing their fiscal systems. We summarize the efficiency and … introduces readers to theoretical reasons for/against a federalist structure. We discuss how federalism relates to classic …

Persistent link: https://www.econbiz.de/10014477792

Tax Competition and Federal Equalization Schemes with Decentralized Leadership

Delfino Silva, Emilson - 2013

In a federation featuring decentralized leadership, regional governments compete by setting capital taxes in anticipation of the central government's fiscal-equalization and income-redistribution policies. As a benchmark, it is first demonstrated that the constrained socially optimal allocation...

Persistent link: https://www.econbiz.de/10013072725

Does Revenue Equalisation Mitigate Tax Competition? Ad Valorem Taxation in a Federation

Sas, Willem - 2015

In this paper, we model a federal economy where perfectly mobile labour supply is taxed on an ad valorem basis by the federal as well as lower-level (state) governments. We find that either under- or overtaxation occurs, under similar conditions as in Keen and Kotsogiannis (2002, 2004). However,...

Persistent link: https://www.econbiz.de/10013011358

Does revenue equalisation mitigate tax competition? : ad valorem taxation in a federation

Sas, Willem - 2015

Persistent link: https://www.econbiz.de/10011706189

Intergenerational Fiscal Constitutions : How to Protect Future Generations Using Land Taxes and Federalism

Conley, John P.; Rangel, Antonio - 2021

This paper studies how to design a fiscal constitution that, by capitalizing intergenerational spillovers into land values, is able to protect future generations from expropriation and to generate optimal investment in intergenerational public goods. In particular, we study how to accomplish...

Persistent link: https://www.econbiz.de/10013224175

Intergenerational Fiscal Constitutions : How to Protect Future Generations Using Land Taxes and Federalism

Conley, John P. - 2001

Persistent link: https://www.econbiz.de/10012470326

Grundzüge der föderalen Finanzverfassung aus ökonomischer Perspektive : Trennsystem vs. Verbundsystem

Schneider, Friedrich; Lenk, Thomas - 2000 - 3. korrigierte Version

Persistent link: https://www.econbiz.de/10009750857

Fiscal equalization and the tax structure

Holm-Hadulla, Fédéric - 2018

Sub-national governments often finance substantial parts of their budgets via taxes on capital or other mobile factors - despite having access to alternative, less distortionary, revenue sources. This paper develops three hypotheses to explain this pattern and tests them in a natural experiment...

Persistent link: https://www.econbiz.de/10011929809

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