We study a simple model of commuting subsidies with two transport modes. City residents choose where to live and which mode to use. When all land is owned by city residents, one group gains from subsidies what the other loses. With absentee landownership, city residents as a group gain at the...

In the Allingham-Sandmo (AS) model of tax evasion, fines are paid on evaded income, whereas in the Yitzhaki (Y) model fines are levied on evaded tax. This note compares the two models. In the Y model, evasion is higher and tax revenue lower than in the AS model. If government seeks to maximize...

This paper analyzes subsidies for intracity and intercity commuting in an urban economics framework with two cities and agglomeration externalities, where workers may commute within and between cities. First, commuting subsidies serve to internalize agglomeration externalities: intracity...

Der Beitrag untersucht die Wirkung von fiskalischer Äquivalenz bei Mehrheitsentscheiden. Betrachtet wird die Bereitstellung von öffentlichen Gütern mit Spillover-Effekten. Fiskalische Äquivalenz wird dabei so interpretiert, dass alle von der Bereitstellung profitierenden Bürger auch über...