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Federalism and foreign direct investment : an empirical analysis
Feld, Lars P.; Köhler, Ekkehard A.; Palhuca, Leonardo; … - 2021
Previous empirical studies suggest that decentralization, measured by the number of government layers, is associated with less foreign direct investment (FDI). With an improved dataset on tax autonomy of sub-federal government tiers, we present evidence that fiscal decentralization (de facto)...
Persistent link: https://www.econbiz.de/10012534568
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Fiscal federalism and foreign direct investment : an empirical analysis
Feld, Lars P.; Köhler, Ekkehard A.; Palhuca, Leonardo; … - 2022
Previous empirical studies suggest that decentralization, measured by the number of government layers, is associated with less foreign direct investment (FDI). With an improved dataset on tax autonomy of sub-federal government tiers, we present evidence that fiscal decentralization (de facto)...
Persistent link: https://www.econbiz.de/10013186110
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The economic effects of federalism and decentralization : a cross-country assessment
Voigt, Stefan; Blume, Lorenz - 2009
effects of federalism by drawing on a simple dummy variable neglect potentially important institutional details. Based on a … pricipal component analysis, seven aspects of both federalism and decentralization are used as variables for explaining … that institutional details do, indeed, matter. Different aspects of federalism im pact on the outcome variables in …
Persistent link: https://www.econbiz.de/10003849436
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The economic effects of federalism and decentralization : a cross-country assessment
Voigt, Stefan; Blume, Lorenz - 2009
federalism by employing a simple dummy variable neglect potentially important institutional details. Based on a principal … component analysis, seven aspects of both federalism and decentralization are used as variables for explaining differences in (1 … institutional details do, indeed, matter. Different aspects of federalism impact on the outcome variables to different degrees. This …
Persistent link: https://www.econbiz.de/10003882595
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The Economic Effects of Federalism and Decentralization - A Cross-Country Assessment
Voigt, Stefan; Blume, Lorenz - 2021
effects of federalism by drawing on a simple dummy variable neglect potentially important institutional details. Based on a … principal component analysis, seven aspects of both federalism and decentralization are used as variables for explaining … that institutional details do, indeed, matter. Different aspects of federalism impact on the outcome variables in different …
Persistent link: https://www.econbiz.de/10013316441
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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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VAT in a Federal System : Lessons from Canada
Bird, Richard M. - 2012
Canadians developed and implemented a sales tax system that no one in their right mind would have designed from scratch. Nonetheless, more by accident than design, Canada ended up being a bold innovator in sales tax policy and administration in several important respects. For decades, academics...
Persistent link: https://www.econbiz.de/10013103410
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VATs in Federations and Common Markets
Bird, Richard M. - 2012
The most striking tax development of the last half century has been the worldwide rise of the VAT. Most countries now have national VATs. In addition, several large federal countries – Brazil, Canada, and India – also have regional (state or provincial) VATs that, like national VATs, are...
Persistent link: https://www.econbiz.de/10014167538
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Policies to attract foreign direct investment : an industry-level analysis
Bellac, Christian; Leibrecht, Markus; Stehrer, Robert - 2008
This paper analyzes policies to attract Foreign Direct Investment (FDI) based on a sample comprising the US plus six EU countries (US-plus-EU-6) and four Central and Eastern European Countries (CEEC-4). The analysis draws on industry-level data for 1995-2003. A Dynamic Panel Data approach is...
Persistent link: https://www.econbiz.de/10011392242
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The role of mobility in tax and subsidy competition
Haupt, Alexander; Krieger, Tim - 2013
In this paper, we analyse the role of mobility in tax and subsidy competition. Our primary result is that increasing 'relocation' mobility of firms leads to increasing 'net' tax revenues under fairly weak conditions. While enhanced relocation mobility intensi.es tax competition, it weakens...
Persistent link: https://www.econbiz.de/10009746992