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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

Fiscal Decentralization and Economic Growth in OECD Countries: Is there a Relationship?

Baskaran, Thushyanthan; Feld, Lars P. - CESifo - 2009

We study the relationship between fiscal decentralization and economic growth for 23 OECD countries from 1975 to 2001 by using new panel data on sub-federal tax autonomy. While initial estimations suggest that fiscal decentralization causes lower growth rates, we find that this result is not...

Persistent link: https://www.econbiz.de/10005013046

Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons

Feld, Lars P.; Reulier, Emmanuelle - CESifo - 2005

Tax competition is discussed as a source of inefficiency in international taxation and in fiscal federalism. Two preconditions for the existence of such effects of tax competition are that mobile factors locate or reside in jurisdictions with – ceteris paribus – lower tax rates and that...

Persistent link: https://www.econbiz.de/10005181556

State Tax Differentials, Cross-Border Commuting, and Commuting Times in Multi-State Metropolitan Areas

Agrawal, David; Hoyt, William H. - CESifo - 2014

We examine the effects of differences in income tax rates on commuting times within multi-state MSAs. Our theoretical model introduces a border into a model of an urban area and shows that differences in average tax rates distort commute times and interstate commutes. Empirically examining...

Persistent link: https://www.econbiz.de/10010790166

Tax Competition and Income Sorting: Evidence from the Zurich Metropolitan Area

Schaltegger, Christoph A.; Somogyi, Frank; Sturm, Jan-Egbert - CESifo - 2009

on individuals’ choice of location within an economically and culturally homogeneous region. Using panel IV regressions …

Persistent link: https://www.econbiz.de/10008583729

The Globalization Paradox Revisited

Schwerhoff, Gregor; Edenhofer, Ottmar - CESifo - 2014

According to the Globalization Paradox, globalization limits the freedom of choice for national governments. Capital mobility in particular induces tax competition, thus putting downward pressure on capital taxes. However, while capital mobility introduces the inefficiency of tax competition, it...

Persistent link: https://www.econbiz.de/10010877683

What Do Immigrants Value Most About Switzerland? Evidence of the Relative Importance of Income Taxes

Morger, Mario - CESifo - 2013

This study investigates whether migrants, once they have decided to move to Switzerland, prefer to settle in municipalities that feature low income taxes. In line with the existing literature, results from cluster-specific count data models indicate that income taxes are a significant pull...

Persistent link: https://www.econbiz.de/10010877741

Is Capital Mobility Good for Public Good Provision?

Schwerhoff, Gregor; Edenhofer, Ottmar - CESifo - 2013

We set up a general model on capital mobility which contains many of the models in the literature as special cases. The race to the bottom results not from a capital flight effect, but rather from a kind of Laffer curve effect in public good provision. Selectively introducing simplifying...

Persistent link: https://www.econbiz.de/10010877760

Patient Mobility, Health Care Quality and Welfare

Brekke, Kurt R.; Levaggi, Rosella; Siciliani, Luigi; … - CESifo - 2014

) and too few (many) patients are treated in the high-skill (low-skill) region. The effects of patient mobility depend on …-skill region, but the low-skill region benefits. For a socially optimal payment, which is higher than marginal cost, quality levels … in the two regions are closer to (but not at) the first best, but welfare is lower in the low-skill region. Thus, patient …

Persistent link: https://www.econbiz.de/10010877767

CFC Legislation, Passive Assets and the Impact of the ECJ's Cadbury-Schweppes Decision

Ruf, Martin; Weichenrieder, Alfons - CESifo - 2013

In its Cadbury-Schweppes decision of 12 September 2006 (C-196/04), the Court of Justice of the European Union decided that the UK controlled foreign corporation rules, which were implemented to subject low taxed passive income of foreign affiliates to UK corporate tax, implied an infringement of...

Persistent link: https://www.econbiz.de/10010877873

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