level, a subject that is currently under debate in Germany where states do have virtually no power to tax. We use a simple … theoretical model that incorporates state surtaxes on the federal income tax bill taking into account fixed costs as well as … standards are derived. -- Fiscal federalism ; minimum standards ; tax autonomy ; fiscal equalization …

We study the fiscal and tax response to intergovernmental grants, exploiting quasi-experimental variation within … losses is more rapid. Yet, the long-run response is symmetric. The tax response is particularly slow, stretching over more …

We study corporate income tax competition when firms operating in multiple jurisdictions can shift income using … companies to reduce subnational corporate taxes in Canada. A simple theoretical model shows how interjurisdictional tax planning … can give rise to asymmetries in jurisdictions tax policies, with one jurisdiction becoming a tax haven to attract taxable …

This paper shows how a popular system of federal revenue equalization grants can limit tax competition among … implement efficient policy choices by regional governments, regardless of a wide variety of differences in regional tax capacity … implementation. If aggregate tax bases are elastic, however, equalization leads to excessive taxation. Efficiency can be achieved by …

Most cities enjoy some autonomy over how they tax their residents, and that autonomy is typically exercised by multiple … review the literature on a number of salient features affecting local tax setting in an urban context. Urban local … governments on average raise some ten percent of total tax revenue in OECD countries and around half that share in non …

state-by-month population weighted averages of local sales tax rates. I document ten stylized facts concerning the time … series patterns and spatial dynamics of local sales taxes. The paper then considers a "tax system" approach to tax … competition where states compete on a variety of margins that are often ignored by the standard focus on tax rates. Using the …

adoption of local tax progressivity. In particular, we analyse whether this complex fiscal tool modifies the incentives of … local politicians to be strategic leading to higher tax manipulation, in the form of political budget cycle. We exploit an … Italian reform of the local personal income tax (PIT), which was flat before the intervention, that allows mayors to introduce …