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Competition, Harmonization and Redistribution : Corporate Taxes in Switzerland

Brülhart, Marius; Köthenbürger, Marko; Krapf, Matthias; … - National Bureau of Economic Research - 2023

Switzerland could be considered as a test case for international corporate-tax policy coordination. It is a federation of 26 fiscally autonomous cantons that have been taxing corporate profits more or less independently for over a century. We document and discuss corporate taxation in...

Persistent link: https://www.econbiz.de/10014436961

Education, Welfare, and the "New" Federalism : State Budgeting in a Federalist Public Economy

Craig, Steven G. - 1985

President Reagan's proposal for a "New Federalism" raises a fundamental challenge to our current structure of Federal …-state-local fiscal relations.This research examInes the lIkely consequences of the New Federalism for fiscal allocations by state … and more on tax relief and the numerous other state activities. Second, the New Federalism, as it relaxes the spending …

Persistent link: https://www.econbiz.de/10012477523

A Quantitative Analysis of Tax Competition v. Tax Coordination under Perfect Capital Mobility

Mendoza, Enrique G. - 2003

Theory predicts that strategically-determined tax rates induce negative externalities across countries in relative …

Persistent link: https://www.econbiz.de/10012468952

A Political Economy Theory of Partial Decentralization

Hatfield, John William - 2008

We revisit the classic problem of tax competition in the context of federal nations, and derive a positive theory of …

Persistent link: https://www.econbiz.de/10011986893

Local Property and State Income Taxes : The Role of Interjurisdictional Competition and Collusion

Nechyba, Thomas J. - 1996

This paper attempts to address two long standing questions in Public Finance: (i) why is the property tax, despite popular complaints about its fairness, the almost exclusive tax instrument used by local governments, and (ii) why do we consistently observe higher levels of governments undermine...

Persistent link: https://www.econbiz.de/10012473445

Evaluating the Efficiency and Equity of Federal Fiscal Equalization

Albouy, David - 2010

In theory, federal transfers that make household location decisions efficient should ignore local cost differences …

Persistent link: https://www.econbiz.de/10012462512

Capital Taxation and Ownership when Markets are Incomplete

Farhi, Emmanuel - 2007

This paper analyzes the theoretical and quantitative implications of optimal capital taxation in the neoclassical growth model with aggregate shocks and incomplete markets. The model features a representative-agent economy with proportional taxes on labor and capital. I first consider the case...

Persistent link: https://www.econbiz.de/10012465260

Tax Competition and Trade Protection

Janeba, Eckhard - 1999

This paper reconsiders the question of whether tax competition for mobile capital leads to tax rates on capital that are too low or too high from the combined viewpoint of the competing regions (or countries in an economic union). In contrast to standard models of tax competition, both commodity...

Persistent link: https://www.econbiz.de/10012471383

Capital Income Taxation in the Globalized World

Razin, Assaf - 2004

The behavior of taxes on capital income in the recent decades points to the notion that international tax competition that follows globalization of capital markets put strong downward pressures on the taxation of capital income; a race to the bottom. This behavior has been perhaps most pronounced...

Persistent link: https://www.econbiz.de/10012468062

Capital Flight and Tax Competition : Are There Viable Solutions to Both Problems?

Giovannini, Alberto - 1990

This paper discusses a model corporate tax system based on the application of the residence principle. This tax system, while preserving national sovereignties, minimizes the distortions from international capital mobility. The paper is motivated by an analysis of European capital income tax...

Persistent link: https://www.econbiz.de/10012475702

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