education, in addition to discussing how technological change creates new challenges for the taxation of income and consumption …

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 …

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 …

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 attract activity from other high-tax jurisdictions. I discuss whether …

decentralized taxation results in inefficiently high tax rates, whereas centralized taxation yields a common optimal tax rate, and … tax rates in the rent-seeking regime can be either inefficiently high or low. We quantify the effects of switching from … the observed tax system to the three regimes for Japan and Germany. The decentralized or rent-seeking regime best …

This paper reveals a noticeable difference between a high degree of progressivity of incomerelated local property tax … relief versus the proportional or regressive incidence of recognition tax relief. Recognition tax relief is tax relief given … to receive more favorable tax treatment regardless of their material needs. This study advances our understanding by …