Narrow search
Showing 1 - 10 of 7,103
Cover Image
Evaluating the Efficiency and Equity of Federal Fiscal Equalization
Albouy, David - 2010
In theory, federal transfers that make household location decisions efficient should ignore local cost differences …
Persistent link: https://www.econbiz.de/10012462512
Cover Image
A Political Economy Theory of Partial Decentralization
Hatfield, John William - 2008
We revisit the classic problem of tax competition in the context of federal nations, and derive a positive theory of … partial decentralization. A capital poor median voter wants to use capital taxes to provide public goods. This results in … lowers returns to redistribution. The median voter would therefore like to commit to a lower level of capital taxes …
Persistent link: https://www.econbiz.de/10011986893
Cover Image
Expenditure Competition
Gordon, Roger H. - 2001
response. In this paper, we explore the effect that competition for residents induced by fiscal decentralization has on 'waste … an additional advantage of fiscal decentralization …
Persistent link: https://www.econbiz.de/10012470537
Cover Image
Endogenous Decentralization in Federal Environmental Policies
Chang, Howard - 2007
between the federal and state governments in such a scheme of partial decentralization. Our model suggests that the …
Persistent link: https://www.econbiz.de/10012465415
Cover Image
Competition, Harmonization and Redistribution : Corporate Taxes in Switzerland
Brülhart, Marius; Köthenbürger, Marko; Krapf, Matthias; … - National Bureau of Economic Research - 2023
Switzerland could be considered as a test case for international corporate-tax policy coordination. It is a federation of 26 fiscally autonomous cantons that have been taxing corporate profits more or less independently for over a century. We document and discuss corporate taxation in...
Persistent link: https://www.econbiz.de/10014436961
Cover Image
Transfers
Sala-i-Martin, Xavier - 1992
In this paper I develop a positive theory of intergenerational transfers. I argue that transfers are a means to induce … theory in this paper is consistent with a number of regularities: transfers appear to be a luxury good that societies buy …
Persistent link: https://www.econbiz.de/10012474781
Cover Image
Fiscal Federalism and Legislative Malapportionment : Causal Evidence from Independent but Related Natural Experiments
Galiani, Sebastian - 2014
We exploit three natural experiments in Argentina in order to study the role of legislative malapportionment on the biased federal tax sharing scheme prevalent in the country. We do not find support to attribute it to legislative malapportionment during periods when democratic governments were...
Persistent link: https://www.econbiz.de/10012458669
Cover Image
Local Property and State Income Taxes : The Role of Interjurisdictional Competition and Collusion
Nechyba, Thomas J. - 1996
This paper attempts to address two long standing questions in Public Finance: (i) why is the property tax, despite popular complaints about its fairness, the almost exclusive tax instrument used by local governments, and (ii) why do we consistently observe higher levels of governments undermine...
Persistent link: https://www.econbiz.de/10012473445
Cover Image
An Optimal Taxation Approach to Fiscal Federalism
Gordon, Roger H. - 1982
In a Federal system of government, each unit of government decides independently how much of each type of public good to provide, and what types of taxes, and which tax rates, to use in funding the public goods. In this paper we explore what types of problems can arise from this decentralized...
Persistent link: https://www.econbiz.de/10012478100
Cover Image
Fiscal Unions
Werning, Ivan - 2012
, government spending, fiscal deficits, and redistribution …
Persistent link: https://www.econbiz.de/10012460383