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Online shopping can redistribute local tax revenue from urban to rural America

Agrawal, David R.; Shybalkina, Iuliia - 2023

What is the effect of e-commerce on the geographic distribution of local sales tax revenues? Using COVID-19 as a shock to online shopping and hand-collected high-frequency data on local sales tax revenue, we document an important shift in the state and local public finance landscape. As...

Persistent link: https://www.econbiz.de/10013486075

Remittance rules and the distribution of local tax revenue : evidence after wayfair

Agrawal, David R.; Shybalkina, Iuliia - 2024

Requiring firms, rather than individuals, to remit sales taxes improves tax compliance. In the U.S., this shift toward firm-based remittance rules for remote purchases occurred gradually after South Dakota v. Wayfair. Using comprehensive and high-frequency local sales tax revenue data, we show...

Persistent link: https://www.econbiz.de/10014637287

Looking for appropriate forms of intergovernmental transfers for municipalities in transition economies

Nam, Chang-woon; Parsche, Rüdiger - 2001

Intergovernmental transfers can be either conditional or unconditional with regard to the autonomy of local governments in spending such financial means. Although fiscal decentralisation has recently been quite pronounced in Eastern European transition countries, the dominance of a purpose- and...

Persistent link: https://www.econbiz.de/10011408426

Is targeted tax competition less harmful than its remedies?

Janeba, Eckhard; Smart, Michael - 2001

Some governments have recently called for international accords restricting the use of preferential taxes targeted to attract mobile tax bases from abroad. Are such agreements likely to discourage tax competition or conversely cause it to spread? We study a general model of competition for...

Persistent link: https://www.econbiz.de/10011400857

Failure of ad valorem and specific tax equivalence under uncertainty

Goerke, Laszlo; Herzberg, Frederik; Bayındır-Upmann, … - 2012

Applying a framework of perfect competition under uncertainty, we contribute to the discussion of whether or not ad valorem taxes and specific taxes are equivalent. While this equivalence holds without price uncertainty, we show that ad valorem taxes and specific taxes are "almost never"...

Persistent link: https://www.econbiz.de/10009630106

Gains from trade in tax revenue and the efficiency case for trade taxes

Edwards, Jeremy S. S. - 2003

The paper analyses the gains from trade in distortionary tax revenue between countries, focussing on the case where lump-sum reveue transfers are restricted. In this case, trade taxes can be used to transfer government revenue between countries, and such taxes will typically be used in...

Persistent link: https://www.econbiz.de/10011506484

The bright side of tax evasion

Mill, Wladislaw; Schneider, Cornelius Johannes Franziskus - 2023

This paper investigates whether tax evasion can be beneficial for an optimal income tax schedule. Past theoretical discussions have presented mixed outcomes as to whether allowing taxpayers to opt into uncertainty could indeed enhance overall tax revenues. In this study, we conducted an original...

Persistent link: https://www.econbiz.de/10014334081

Institutional architecture for financing Pan-Asian infrastructure connectivity

Bhattacharyay, Biswanath; Bhattacharyay, Madhurima - 2017

trade-driven growth through increased intraregional infrastructure connectivity and regional economic integration. In 1992 …, a pan-Asian transport connectivity was initiated through, Asian Highway Network and Trans-Asian Railways Network. In … 2015, an ambitious pan-Asian connectivity initiative, namely "One Belt, One Road" (ancient silk road) initiative has been …

Persistent link: https://www.econbiz.de/10011638303

Property tax competition : a quantitative assessment

Borck, Rainald; Oshiro, Jun; Satō, Yasuhiro - 2022

We develop a model of property taxation and characterize equilibria under three alternative taxation regimes often used in the public finance literature: decentralized taxation, centralized taxation, and "rent seeking" regimes. We show that decentralized taxation results in inefficiently high...

Persistent link: https://www.econbiz.de/10013411718

Hidden havens : state and local governments as tax havens?

Agrawal, David R. - 2023

An international tax haven is usually a low-tax jurisdiction that seeks to attract investment by foreign investors. But, there are many state and local jurisdictions within federal systems that set zero tax rates on personal or corporate income, consumption, property, and wealth in an effort to...

Persistent link: https://www.econbiz.de/10014319202

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