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Brülhart, Marius - 2014

Most cities enjoy some autonomy over how they tax their residents, and that autonomy is typically exercised by multiple municipal governments within a given city. In this chapter, we document patterns of city-level taxation across countries, and we review the literature on a number of salient...

Persistent link: https://www.econbiz.de/10013047262

Using a Discontinuous Grant to Identify the Effect of Grants on Local Taxes and Spending

Dahlberg, Matz; Moerk, Eva; Rattsø, Jørn; Agren, Hanna - 2021

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/10013317318

Local Fiscal Equalization in Estonia : Is a Reform Necessary?

Friedrich, Peter - 2009

Estonian municipalities should perform a broad range of functions, while their fiscal resources are often limited and large disparities in fiscal capacity prevail among them. Moreover, the power to regulate fiscal affairs is mostly in the hands of the central government. We discuss how a strict...

Persistent link: https://www.econbiz.de/10013155938

How Do Electoral Systems Affect Fiscal Policy? Evidence from State and Local Governments, 1890 to 2005

Funk, Patricia - 2010

Using a new data set on Swiss state and local governments from 1890 to today, we analyze how the adoption of proportional representation affects fiscal policy. We show that proportional systems shift spending toward broad goods (e.g. education and welfare benefits) but decrease spending on...

Persistent link: https://www.econbiz.de/10013147419

Tax Interactions among Belgian Municipalities : Does Language Matter?

Gerard, Marcel; Jayet, Hubert; Paty, Sonia - 2021

This paper tests the existence of strategic interactions among municipalities using a panel of Belgian local tax rates from 1985 to 2004. A special emphasis is put on the role of the language spoken in the various municipalities. Our results first confirm previous findings for Belgium suggesting...

Persistent link: https://www.econbiz.de/10013316397

Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany

Egger, Peter H.; Koethenbuerger, Marko; Smart, Michael - 2021

The paper empirically analyzes the incentive effects of equalizing transfers on business tax policy by exploiting a natural experiment in the state of Lower Saxony which changed its equalization formula as of 1999. We resort to within-state and across-state difference-in-difference estimates to...

Persistent link: https://www.econbiz.de/10013317157

Who Do You Blame in Local Finance? An Analysis of Municipal Financing in Italy

Bordignon, Massimo - 2010

A 1999 reform allowed Italian Mayors to partially substitute a more accountable source of tax revenue (the property tax) with a less transparent one (a surcharge on the personal income tax). Theoretical analysis suggests this should give incompetent Mayors a less costly way to hide themselves,...

Persistent link: https://www.econbiz.de/10013141506

Tax Base Erosion and Inequity from Michigan's Assessment Growth Limit : The Case of Detroit

Hodge, Timothy R. - 2013

In this paper we examine the degree to which Michigan's property value assessment growth cap has eroded the tax base … Michigan and across the nation, particularly in states that impose assessment growth limits. Using quantile regression … techniques, we examine how an assessment growth cap alters effective tax rate distributions within and across property value …

Persistent link: https://www.econbiz.de/10013086975

Welfare Cost of the Real Estate Transfer Tax

Buettner, Thiess - 2017

This paper considers the welfare implications of a tax on real estate transfers. A theoretical analysis shows how the discouragement of mutually beneficial transactions as well as tax-sheltering activities give rise to a welfare loss that can be estimated comprehensively from the empirical...

Persistent link: https://www.econbiz.de/10012962118

Feldstein Meets George : Land Rent Taxation and Socially Optimal Allocation in Economies with Environmental Externality

Dao, Thang Nguyen - 2018

We consider an overlapping generations (OLG) economy with land as a fixed factor of production and an environmental externality on production in which tax revenue from land rent and/or from other schemes such as labor income, capital income, and production taxation can be used for environmental...

Persistent link: https://www.econbiz.de/10012920116

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