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Property Tax Competition : A Quantitative Assessment
Borck, Rainald; Oshiro, Jun; Sato, Yasuhiro - 2022
We develop a model of property taxation and characterize equilibria under three alternative taxation regimes often used in the public finance literature: decentralized taxation, centralized taxation, and “rent seeking” regimes. We show that decentralized taxation results in inefficiently...
Persistent link: https://www.econbiz.de/10014243168
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Online Shopping Can Redistribute Local Tax Revenue from Urban to Rural America
Agrawal, David R.; Shybalkina, Iuliia - 2023
What is the effect of e-commerce on the geographic distribution of local sales tax revenues? Using COVID-19 as a shock to online shopping and hand-collected high-frequency data on local sales tax revenue, we document an important shift in the state and local public finance landscape. As...
Persistent link: https://www.econbiz.de/10014290114
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Remittance Rules and the Distribution of Local Tax Revenue: Evidence after Wayfair
Agrawal, David R.; Shybalkina, Iuliia - 2024
Requiring firms, rather than individuals, to remit sales taxes improves tax compliance. In the U.S., this shift toward firm-based remittance rules for remote purchases occurred gradually after South Dakota v. Wayfair. Using comprehensive and high-frequency local sales tax revenue data, we show...
Persistent link: https://www.econbiz.de/10015061892
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Will Destination-Based Taxes be Fully Exploited when Available? An Application to the U.S. Commodity Tax System
Agrawal, David R.; Mardan, Mohammed - 2018
We develop a tax competition model that allows for the setting of both an origin-based and a destination-based commodity tax rate in the presence of avoidance and evasion. In the presence of evasion, jurisdictions will give cross-border shoppers tax preferential treatment, thus not fully...
Persistent link: https://www.econbiz.de/10011957181
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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 - 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/10010264024
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Will Destination-Based Taxes Be Fully Exploited When Available? An Application to the U.S. Commodity Tax System
Agrawal, David R. - 2019
We develop a tax competition model that allows for the setting of both an origin-based and a destination-based commodity tax rate in the presence of avoidance and evasion. In the presence of evasion, jurisdictions will give cross-border shoppers tax preferential treatment, thus not fully...
Persistent link: https://www.econbiz.de/10012892221
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Local Property Tax Reform and Municipality Spending Efficiency
Afonso, António; Venâncio, Ana - 2022
We investigate the effect on municipality spending efficiency of a local property tax reform, which reduced in 2008 the upper limit of the property tax. We compute municipality efficiency scores via data Envelopment Analysis (DEA) from 2005 to 2011, and then we rely in a panel data set to...
Persistent link: https://www.econbiz.de/10013307209
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Connective Financing - Chinese Infrastructure Projects and the Diffusion of Economic Activity in Developing Countries
Bluhm, Richard - 2020
This paper studies the causal effect of transport infrastructure on the spatial concentration of economic activity. Leveraging a new global dataset of geo-located Chinese government-financed projects over the period from 2000 to 2014 together with measures of spatial inequality based on...
Persistent link: https://www.econbiz.de/10012831662
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Trade Costs and Strategic Investment in Infrastructure in a Dynamic Global Economy with Symmetric Countries
Yanase, Akihiko; Van Long, Ngo - 2021
This paper develops a two-country model of intraindustry trade with trade costs, which can be reduced by public investment in an international infrastructure capital, the stock of which accumulates over time. Depending on the trade costs and international distribution of manufacturing firms,...
Persistent link: https://www.econbiz.de/10013314918
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Borders, Roads and the Relocation of Economic Activity Due to Extreme Weather
Gröschl, Jasmin Katrin; Steinwachs, Thomas - 2020
? This paper takes a granular approach to identify the role of connectivity on economic activity due to severe weather. We … national borders and road networks. We first explore how a potential disruption of connectivity through an international border … affects local spillovers in case of a weather shock. Second, we use road infrastructure as a proxy for overall connectivity to …
Persistent link: https://www.econbiz.de/10012207958