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Revenue Slumps and Fiscal Capacity : Evidence from Brazil

Ferraz, Claudio; Foremny, Dirk; Santini, Juan Francisco - National Bureau of Economic Research - 2024

This paper investigates how non-tax revenues impact tax collection in Brazilian municipalities, focusing on shifts in …

Persistent link: https://www.econbiz.de/10014544719

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

Correlation in State and Local Tax Changes

Baker, Scott; Janas, Pawel; Küng, Lorenz - National Bureau of Economic Research - 2024

Empirical research in public economics, including our own, often uses variation in state and local taxes as an empirical laboratory to estimate causal relationships. A key concern is that other taxes might change at the same time. To assess this concern, we develop a dataset of state (1977-2022)...

Persistent link: https://www.econbiz.de/10015056110

Do Oil Windfalls Improve Living Standards? Evidence from Brazil

Caselli, Francesco - 2009

We use variation in oil output among Brazilian municipalities to investigate the effects of resource windfalls. We find …

Persistent link: https://www.econbiz.de/10012463099

Oil and Gas Revenue Allocation to Local Governments in Eight States

Newell, Richard G. - 2015

This report examines how oil and gas production generates revenue for local governments in eight states through four key mechanisms: (i) state taxes or fees on oil and gas production; (ii) local property taxes on oil and gas property; (iii) leasing of state-owned land; and (iv) leasing of...

Persistent link: https://www.econbiz.de/10012457054

Taxing Externalities : Revenue vs. Welfare Gains with an Application to U.S. Carbon Taxes

Kotchen, Matthew J. - National Bureau of Economic Research - 2022

This paper asserts that reporting of the ratio of welfare gains to tax revenue should be standard protocol in economic analyses of externality correcting taxes. That this comparison might matter is somewhat of a "blind spot" in most economic analyses, for it plays virtually no role when...

Persistent link: https://www.econbiz.de/10013361976

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

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

Minimum Tax Rates and Tax Competition : Evidence from Property Tax Limits in Finland

Lyytikäinen, Teemu - National Bureau of Economic Research - 2023

increases caused by these reforms and examine how municipalities respond to forced increases in nearby municipalities. Results … indications that forced increases in the residential property tax rate lead to lower tax rates in neighboring municipalities four … revenue in affected municipalities, implying that the tax capacity of central government as regards other tax bases likely …

Persistent link: https://www.econbiz.de/10014322869

From Lapdogs to Watchdogs : Random Auditor Assignment and Municipal Fiscal Performance

Vannutelli, Silvia - National Bureau of Economic Research - 2022

matching severes auditors-mayors connections. Second, treated municipalities significantly improve their net surpluses and debt …

Persistent link: https://www.econbiz.de/10013462692

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