Showing 1 - 10 of 156
The idea of fiscal decentralisation has become increasingly fashionable world-wide. But every country has unique features of the intergovernmental fiscal system. In general municipal expenditures are rapidly growing in European countries. On the other hand local tax increases are not easily...
Persistent link: https://www.econbiz.de/10002522961
Many public goods are characterized by rivalry and/or excludability. This paper introduces both non-excludable and excludable public inputs into a simple endogenous growth model. We derive the equilibrium growth rate and design the optimal tax and user-cost structure. Our results emphasize the...
Persistent link: https://www.econbiz.de/10002746082
Persistent link: https://www.econbiz.de/10003498806
excludable public goods into a model with consumption and income taxes. The setup is a neoclassical growth model where agents …
Persistent link: https://www.econbiz.de/10009571131
This paper provides a positive analysis of public provision of excludable public goods financed by uniform taxes or …-skewed distributions of preferences choose taxes, while a majority coalition of high and low preference individuals prefer fees when … preferences are sufficiently right-skewed. Public good provision under fees exceeds that under taxes in the latter case. …
Persistent link: https://www.econbiz.de/10011399681
taxes oriented towards housing. While user charges act as head taxes, property taxes have distributive consequences. The … implies a shift in the tax burden from property taxes to user charges. … structure in decentralized government in Norway. The choice of revenue instruments studied involves user charges and property …
Persistent link: https://www.econbiz.de/10011399685
A fundamental issues in designing any fiscal regime for non-renewable resources is the balance between rent taxes and … that, even though they effectively involve the choice of distinct parameters at several dates, rent taxes are not subject …
Persistent link: https://www.econbiz.de/10010229870
This paper provides theory and evidence on airline bag fees, offering insights into a real-world case of product unbundling. The theory predicts that an airlineś fares should fall when it introduces a bag fee, but that the full trip price (the bag fee plus the new fare) could either rise or...
Persistent link: https://www.econbiz.de/10009793154
We analyse a card payment system to assess the economic impact of the interchange fee. This fee is paid by the bank of the merchant, the acquirer, to the bank of the consumer, the issuer. We build up a mode in order to explore whether the interchange fee can enhance the participation to the...
Persistent link: https://www.econbiz.de/10011538993
This paper studies the evasion of TV license fees in Austria. We exploit border differentials to identify the effect of fees on evasion. Comparing municipalities at the low- and high-fee side of state borders reveals that higher fees trigger significantly more evasion. The central estimate from...
Persistent link: https://www.econbiz.de/10010477085