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Behavioral responses to local tax rates : quasi-experimental evidence from a foreigners' tax scheme in Switzerland

Schmidheiny, Kurt; Slotwinski, Michaela - 2015

We study behavioral responses to local income taxes exploiting a special tax regime which applies to foreign employees residing in Switzerland. The used institutional setting generates two thresholds through which locally heterogeneous taxation is assigned: An income threshold at 120,000 Swiss...

Persistent link: https://www.econbiz.de/10011343075

In search for yardstick competition : property tax rates and electoral behavior in Italian cities

Bordignon, Massimo; Cerniglia, Floriana; Revelli, Federico - 2002

Do citizens engage in comparative performance evaluation across local governments? And if they do, how can we disentangle this behavior from other forms of strategic interactions among local governments or simple spatial correlation across neighboring jurisdictions? We use spatial econometrics...

Persistent link: https://www.econbiz.de/10011408836

Taxation and mobility : evidence from tax decentralization in Italy

Rubolino, Enrico; Giommoni, Tommaso - 2023

brackets. Combining granular micro-level data on tax residence transfers with tax rate variations both within and across …

Persistent link: https://www.econbiz.de/10014364945

Fiscal and economic effects of local austerity

Fremerey, Melinda; Lichter, Andreas; Löffler, Max - 2022

We study the consequences of a large-scale austerity program targeting financially-constrained municipalities in Germany. For identification, we exploit the quasi-random assignment of treatment among equally-distressed municipalities using a difference-in-differences design. The policy helped...

Persistent link: https://www.econbiz.de/10013255970

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

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

On defaults, framing, and local tax policy : quasit-experimental evidence from Portugal

Bruns, Christian; Lopes da Fonseca, Mariana - 2023

We find that policy decisions made by elected politicians in Portuguese municipalities violate the predictions of standard microeconomic theory. Municipalities can choose a withholding rate between zero and five percent of the income tax revenue collected within their boundaries by the national...

Persistent link: https://www.econbiz.de/10014320132

Identifying tax-setting responses from local fiscal policy programs

Merlo, Valeria; Schanbacher, Andreas; Thunecke, Georg; … - 2023

This paper studies tax policy interaction among local governments for both mobile and immobile tax bases. We exploit exogenous changes in the local tax setting of German municipalities due to participation in state debt reduction programs to learn about the size, scope and nature of strategic...

Persistent link: https://www.econbiz.de/10014288353

Tax and occupancy of business properties : theory and evidence from UK business rates

Lockwood, Ben; Simmler, Martin; Tam, Hiu - 2023

We study the impact of commercial property taxation on vacancy rates and rents in the UK, using a new data-set, and exploiting exogenous variations in property tax rates from reliefs in the UK system: small business rate relief (SBRR), retail relief and empty property relief. We estimate that...

Persistent link: https://www.econbiz.de/10013536116

Depressing dependence? : transfers and economic growth in the German States, 1975-2005

Baskaran, Thushyanthan; Feld, Lars P.; Necker, Sarah - 2016

Most countries pay substantial intergovernmental transfers to poor regions. Since these transfers are often paid with … possible that transfers perpetuate under-development by diminishing regional incentives to implement growth-enhancing policies …. In this paper, we study empirically the effect of intergovernmental transfers on economic growth using the German …

Persistent link: https://www.econbiz.de/10011522145