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Using a Discontinuous Grant to Identify the Effect of Grants on Local Taxes and Spending
Dahlberg, Matz; Mörk, Eva; Rattsø, Jørn; Ågren, Hanna - CESifo - 2006
When investigating the effects of federal grants on the behavior of lower-level governments, it is hard to defend the handling of grants as an exogenous factor affecting local governments; federal governments often set grants based on characteristics and performance of local governments. In this...
Persistent link: https://www.econbiz.de/10005766216
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The Tax Gradient: Spatial Aspects of Fiscal Competition
Agrawal, David R. - CESifo - 2015
State borders create a discontinuous tax treatment of retail sales. In a Nash game, local tax rates will be higher on the low-state-tax side of a border. Local taxes will decrease from the nearest high-tax border and increase from the low-tax border. Using driving time from state borders and all...
Persistent link: https://www.econbiz.de/10011242156
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Environmental Tax Reform in a Federation with Rent-Induced Migration
Garon, Jean-Denis; Séguin, Charles - CESifo - 2015
We study the welfare effects of a revenue-neutral green tax reform in a federation. The reform consists of increasing a tax on a polluting input and reducing that on labor income. Households are fully mobile within the federation. Regions are unequally endowed with a nonrenewable natural...
Persistent link: https://www.econbiz.de/10011210783
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Why Countries Compete in Ad Valorem Instead of Unit Capital Taxes
Hoffmann, Magnus; Runkel, Marco - CESifo - 2012
This paper contributes to resolving the puzzle that in practice most countries use ad valorem (corporate income) taxation, while a large part of the tax competition literature views business taxes as unit (wealth) taxation. We point to the dual role corporate taxation plays in attracting mobile...
Persistent link: https://www.econbiz.de/10010559786
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Centralized Fiscal Spending by Supranational Unions
Simon, Jenny; Valasek, Justin Mattias - CESifo - 2013
decreasing efficiency, which becomes more severe as the centralized budget increases. We also analyze partial ex-ante commitment … through alternative decision-making institutions: Both majority rule and exogenous tax rules can improve efficiency. …
Persistent link: https://www.econbiz.de/10010877969
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Incentive Schemes for Local Government: Theory and Evidence from Comprehensive Performance Assessment in England
Lockwood, Benjamin; Porcelli, Francesco - CESifo - 2011
, but have an ambiguous effect on the efficiency of service provision. We test these predictions using a difference in … not subject to the same CPA regime. To do this, we construct original indices of service quality and efficiency, using … efficiency indices. There is evidence of heterogeneous effects of CPA on efficiency, with some evidence that CPA impacted more on …
Persistent link: https://www.econbiz.de/10009150641
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Taxes in Cities
Brülhart, Marius; Bucovetsky, Sam; Schmidheiny, Kurt - CESifo - 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/10010889985
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Cities in Fiscal Equalization
Buettner, Thiess; Holm-Hadulla, Fédéric - CESifo - 2008
schemes that often tend to favour larger jurisdictions. This paper provides a theoretical analysis showing that efficiency …
Persistent link: https://www.econbiz.de/10005406062
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Stable and Sustainable Global Tax Coordination with Leviathan Governments
Eichner, Thomas; Pethig, Rüdiger - CESifo - 2014
Itaya et al. (2014) study the conditions for sustainability and stability of capital tax coordination in a repeated game model with tax-revenue maximizing governments. One of their major results is that the grand tax coalition is never stable and sustainable. The purpose of this note is to prove...
Persistent link: https://www.econbiz.de/10010877774
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Political Competition, Tax Salience and Accountability: Theory and Some Evidence from Italy
Bracco, Emanuele; Porcelli, Francesco; Redoano, Michela - CESifo - 2013
This paper argues that high political competition does not necessarily induce policy makers to perform better as previous research has shown. We develop a political economy model and we show that when political competition is tight, and elected politicians can rely on more tax instruments, they...
Persistent link: https://www.econbiz.de/10010877811