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Leviathans, federal transfers, and the cartelization hypothesis
Köthenbürger, Marko - 2004
Federal fiscal arrangements are argued to give rise to tacit collusion among competing Leviathans (Brennan and Buchanan, The Power to Tax, CUP, 1980). Though frequently encountered in academic and policy discussions, the cartelization hypothesis has rarely been scrutinized formally. This paper...
Persistent link: https://www.econbiz.de/10011401390
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Fiscal federalism in the 21st century
Agrawal, David R.; Brueckner, Jan K.; Brülhart, Marius - 2024
Fiscal federalism concerns the division of policy responsibilities among different levels of government. Many current … favorable to fiscal federalism, yet countries are further decentralizing their fiscal systems. We summarize the efficiency and … introduces readers to theoretical reasons for/against a federalist structure. We discuss how federalism relates to classic …
Persistent link: https://www.econbiz.de/10014477792
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Decentralized taxation and the size of government : evidence from Swiss state and local governments
Feld, Lars P.; Kirchgässner, Gebhard; Schaltegger, … - 2003
According to the Leviathan-Model, fiscal federalism is seen as a binding constraint on a revenue-maximizing government …. The competitive pressure of fiscal federalism is supposed to reduce public sector size as compared to unitary states … possible to investigate different mechanisms by which fiscal federalism may influence government size. The results indicate …
Persistent link: https://www.econbiz.de/10011404625
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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/10010496890
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Minimum standards, fixed costs and taxing autonomy of subnational governments
Seitz, Helmut (contributor) - 2008
standards are derived. -- Fiscal federalism ; minimum standards ; tax autonomy ; fiscal equalization …
Persistent link: https://www.econbiz.de/10003730271
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The efficiency consequences of local revenue equalization : tax competition and tax distortions
Bucovetsky, Sam; Smart, Michael - 2002
This paper shows how a popular system of federal revenue equalization grants can limit tax competition among subnational governments, correct fiscal externalities, and increase government spending. Remarkably, an equalization grant can implement efficient policy choices by regional governments,...
Persistent link: https://www.econbiz.de/10011541212
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Fiscal federalism and economic performance new evidence from Switzerland
Burret, Heiko Tobias; Feld, Lars P.; Schaltegger, … - 2018
The link between federalism and economic performance is still ambiguous. Aiming at clarification, we improve on a … widespread shortcoming by measuring federalism not just by one variable but by various institutions that constitute it. To this … end, Switzerland provides for a laboratory as its 26 cantons share a common framework, while the extent of federalism …
Persistent link: https://www.econbiz.de/10011903827
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Taxes in cities
Marius, Brülhart; Bucovetsky, Sam; Schmidheiny, Kurt - 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/10010396544
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Fiscal federalism and income inequality : an empirical analysis for Switzerland
Feld, Lars P.; Frey, Christian; Schaltegger, Christoph A.; … - 2018
This paper analyzes the impact of fiscal federalism on income inequality and redistribution. Theoretically …
Persistent link: https://www.econbiz.de/10011942832
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Government decentralization as a commitment
Grâdšṭayn, Marq - 2014
. Building on insights provided by the “second generation” wave of research on fiscal federalism, this paper proposes a unified … policies will reflect regional preferences, thereby boosting individual productive effort incentives. This theory may explain …
Persistent link: https://www.econbiz.de/10010356365