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Revisiting the 'Decentralization Theorem' - On the Role of Externalities
Koethenbuerger, Marko - 2021
The Decentralization Theorem (Oates, 1972) is central to the discussion of fiscal federalism. We revisit the role of …
Persistent link: https://www.econbiz.de/10013316807
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Environmental Tax Reform in a Federation with Rent-Induced Migration
Garon, Jean-Denis; Séguin, Charles - 2015
We study the welfare effects of a revenue-neutral green tax reform in a federation. The reform consists of increasing a tax on a polluting input and reducing that on labor income. Households are fully mobile within the federation. Regions are unequally endowed with a nonrenewable natural...
Persistent link: https://www.econbiz.de/10010500438
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Federal Tax-Transfer Policy and Intergovernmental Pre-Commitment
Koethenbuerger, Marko - 2021
Federal and state governments often differ in the capacity to pre-commit to expenditure and tax policy. Whether the implied sequence of public decisions has any efficiency implications is the subject of this paper. We resort to a setting which contrary to most of the literature does not exhibit...
Persistent link: https://www.econbiz.de/10013316943
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Fiscal Externalities in Multilevel Tax Structures : Evidence from Concurrent Income Taxation
Revelli, Federico; Tsai, Tsung-Sheng; Zotti, Roberto - 2021
This paper exploits the multi-tiered structure of personal income taxation in Italy to investigate within …-tier (horizontal) and between-tiers (vertical and diagonal) fiscal externalities. Estimation of an unrestricted income tax reaction …
Persistent link: https://www.econbiz.de/10013213781
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Do Party Ties Increase Transfer Receipts in Cooperative Federalism? - Evidence from Germany
Bury, Yannick; Feld, Lars P.; Koehler, Ekkehard A. - 2021
Cooperative fiscal federalism needs a multi-level consent to decide on the allocation of intergovernmental transfers … transfers to municipal governments under this type of federalism. Using a regression discontinuity design in close electoral … supporting the swing voter hypothesis, our results suggest that federalism inherently entails restrictions for misusing …
Persistent link: https://www.econbiz.de/10013315289
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Fiscal Equalization as a Driver of Tax Increases : Empirical Evidence from Germany
Büttner, Thiess - 2018
equalization on subnational governments’ tax policy. Based on an analysis of the system of fiscal equalization transfers, we argue … effects on tax policy. The results support significant and substantial effects. Facing full equalization a state is predicted … shows that the incentive to raise tax rates is proliferated by the equalization system because the states’ decisions to …
Persistent link: https://www.econbiz.de/10012908652
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Fiscal Federalism and Income Inequality : An Empirical Analysis for Switzerland
Feld, Lars P. - 2019
This paper analyzes the impact of fiscal federalism on income inequality and redistribution. Theoretically …
Persistent link: https://www.econbiz.de/10012892177
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How Do Subnational Governments React to Shocks to Revenue Sources? Evidence from Argentina
Besfamille, Martin; Jorrat, Diego; Manzano, Osmel; … - 2019
Using the exogenous variability in intergovernmental transfers and hydrocarbon royalties, based on the fiscal regime that prevailed in Argentina from 1988 to 2003, we jointly estimate the effects that changes in these public revenues had on provincial public consumption and debt. When receiving...
Persistent link: https://www.econbiz.de/10012871018
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How Do Subnational Governments React to Shocks to Different Revenue Sources? Evidence from Hydrocarbon-Producing Provinces in Argentina
Besfamille, Martin; Jorrat, Diego; Manzano, Osmel; … - 2021
Based on the fiscal regime that prevailed in Argentina from 1988 to 2003, we estimate the effects that changes in intergovernmental transfers and hydrocarbon royalties had on provincial public consumption and debt. From a one-peso increase in intergovernmental transfers, all provinces spent 76...
Persistent link: https://www.econbiz.de/10013215671
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Gathering Support for Green Tax Reform : Evidence from German Household Surveys
van der Ploeg, Rick; Rezai, Armon; Tovar, Miguel - 2021
Green tax reform is unpopular because, typically, the poor are hurt most by the higher prices of carbon-intensive commodities. If revenues from a carbon tax are recycled, it may be feasible to gain popular support for green tax reform. To investigate this, we estimate an EASI demand system from...
Persistent link: https://www.econbiz.de/10013314691