property tax. Our results are as follows. First, we find revenue neutral LVT rates to be around 0.6% in our sample. Second, we … not as strongly correlated with income. Quantitatively a revenue-neutral reform from a standard property tax to a LVT at … the regional level would increase the average tax burden of the lowest income quintile of homeowners by 25% …

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 estimate how the tax reform affected the efficiency scores. Results of the …

decentralized taxation results in inefficiently high tax rates, whereas centralized taxation yields a common optimal tax rate, and … tax rates in the rent-seeking regime can be either inefficiently high or low. We quantify the effects of switching from … the observed tax system to the three regimes for Japan and Germany. The decentralized or rent-seeking regime best …

We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we show that the tax … incidence depends on how housing prices, labor and other types of incomes as well as public services respond to property tax … changes. Empirically, we exploit the German institutional setting with 5,200 municipal tax reforms for identification. We find …

The transfer elasticity of income tax rates is an important parameter in public finance. Given the significant fiscal … autonomy of Swiss municipalities, Switzerland is an ideal setting for examining behavioral responses to tax policy. Using a … expenditures while leaving the income tax rate (and other tax rates) unchanged. Thus, ‘money sticks where it hits’, providing …

empirically link the public sector efficiency scores, to tax revenue and spending decentralization. First, we compute government …. The sample covers 36 OECD countries between 2006 and 2019. Our results show that tax revenue decentralization decreases … disasters also deteriorate the negative effect of tax revenue decentralization on public sector efficiency. These results …