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Chen, Huaizhi; Cohen, Lauren - National Bureau of Economic Research - 2024

Property tax revenues - the largest discretionary source of revenue for local governments - adjust at a pace that is inconsistent with property values in the US. We show that this form of revenue smoothing may be rooted in the political economy of municipalities. Measures of local budget...

Persistent link: https://www.econbiz.de/10015171641

The Effect of Inequality on Redistribution : An Econometric Analysis

Boskin, Michael J.; Elnahal, Kareem; Zhang, Adam - National Bureau of Economic Research - 2024

redistribution and a modest effect of two year led inequality …

Persistent link: https://www.econbiz.de/10014544770

Fiscal Federalism and the Role of the Income Tax

Gordon, Roger H. - National Bureau of Economic Research - 2023

This paper rethinks the design of the income tax by assuming that the objective of the tax is not to redistribute from rich to poor but instead to provide some insurance to individuals against the uncertainties they face in their future earnings, a motivation for the tax proposed in Buchanan...

Persistent link: https://www.econbiz.de/10014421180

Whose Preferences Matter for Redistribution : Cross-country Evidence

Maréchal, Michel André; Cohn, Alain; Yusof, Jeffrey; … - National Bureau of Economic Research - 2023

redistribution among citizens from different socioeconomic backgrounds and the actual extent of government redistribution. Our focus … on redistribution arises from the inherent class conflicts it engenders in policy choices, allowing us to examine whose … realized redistribution. This finding contradicts the expectations of both leading experts and regular citizens …

Persistent link: https://www.econbiz.de/10014447295

Public Finance Implications of Economic Inequality

Auerbach, Alan J. - National Bureau of Economic Research - 2025

This paper considers questions about the implications of rising inequality for the theory and practice of public finance. It begins by addressing fundamental reasons why the distribution of income or wealth on an annual basis before taxes and transfers offers insufficient information: (1) it...

Persistent link: https://www.econbiz.de/10015398143

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

Evaluating Tax Harmonization

Hines, James R. - National Bureau of Economic Research - 2023

Tax harmonization entails a uniform rate that may not suit all governments. Harmonization can advance collective governmental objectives only if the standard deviation of tax rates is less than the average downward effect of tax competition on rates. Since an efficient harmonized tax rate undoes...

Persistent link: https://www.econbiz.de/10014437031

The State Capacity Ceiling on Tax Rates : Evidence from Randomized Tax Abatements in the DRC

Bergeron, Augustin; Tourek, Gabriel Z.; Weigel, Jonathan - National Bureau of Economic Research - 2023

This paper investigates how tax rates and tax enforcement jointly impact fiscal capacity in low-income countries. We study a policy experiment in the D.R. Congo that randomly assigned 38,028 property owners to the status quo tax rate or to a rate reduction. This variation in tax liabilities...

Persistent link: https://www.econbiz.de/10014372442

Lessons Learned and Ignored in U.S. Place-Based Policymaking

Freedman, Matthew; Neumark, David - National Bureau of Economic Research - 2024

Place-based programs aim to encourage economic and community development in defined geographic areas. They frequently offer tax incentives, grants, loans, or regulatory relief to private or non-profit entities for investing in specific communities. Funding can support a range of activities,...

Persistent link: https://www.econbiz.de/10015171675

From Flat to Fair? : The Effects of a Progressive Tax Reform

Ajzenman, Nicolas; Cruces, Guillermo; Perez-Truglia, Ricardo - National Bureau of Economic Research - 2024

the broader tax schedule. Our findings also highlight the gap between stated and revealed preferences for redistribution …

Persistent link: https://www.econbiz.de/10015171689