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Mobility and local income redistribution

Roehrs, Sigrid; Stadelmann, David - Institut d'Economia de Barcelona (IEB), Facultat … - 2010

Mobility may undermine local income redistribution in federal systems,because rich taxpayers can evade high taxes by … moving to low tax jurisdictions. By analyzing a model of local income redistribution with endogenous voting, income … heterogeneity and an exogenously given degree of mobility we focus explicitly on the link between redistribution and mobility. Our …

Persistent link: https://www.econbiz.de/10008565922

Interregional transfers, group loyalty and the decentralization of redistribution

Flamand, Sabine - Institut d'Economia de Barcelona (IEB), Facultat … - 2010

We study the decentralization of redistributive taxation in a political economy model assuming regional heterogeneity regarding both group identity and average income. If a centralized system permits a beneficial pooling of national resources, it might also decrease the degree of solidarity in...

Persistent link: https://www.econbiz.de/10010575415

A fiscal revolution? Progressivity in the Spanish tax system, 1960-1990

Hetland, Sara Torregrosa - Institut d'Economia de Barcelona (IEB), Facultat … - 2014

system, which caused an increasingly negative redistribution of income. Pre-Tax incomes grew unequal during the period and …

Persistent link: https://www.econbiz.de/10010752424

The redistributive, stabiliser and insurance effects at territorial level of "federal" government budgets

Bosch, Nuria; Espasa, Marta; Sorribas, Pilar - Institut d'Economia de Barcelona (IEB), Facultat … - 2002

The aim of this study is to estimate the redistributive, stabiliser and insurance effects at territorial level of the federal budget of Australia, Spain, the USA and of the European Union. This analysis is carried out for the budget as a whole through regional fiscal balances and, separately for...

Persistent link: https://www.econbiz.de/10005272695

Which communities should be afraid of mobility? The effects of agglomeration economies on the sensitivity of firm location to local taxes

Jofre-Monseny, Jordi; Solé-Ollé, Albert - Institut d'Economia de Barcelona (IEB), Facultat … - 2008

This paper examines the effects of agglomeration economies (AE) on the sensitivity of firm location to tax differentials. An initial reading of the story suggests that, with AE, when a firm moves into a community attracted by a tax reduction, other firms may decide to move in as well. This...

Persistent link: https://www.econbiz.de/10004961448

Tax differentials and agglomeration economies in intraregional firm location

Jofre-Monseny, Jordi; Solé-Ollé, Albert - Institut d'Economia de Barcelona (IEB), Facultat … - 2007

This paper analyses empirically how differences in local taxes affect the intraregional location of new manufacturing plants. These effects are examined within the random profit maximization framework while accounting for the presence of different types of agglomeration economies (localization/...

Persistent link: https://www.econbiz.de/10005248521

Is agglomeration taxable?

Jofre-Monseny, Jordi - Institut d'Economia de Barcelona (IEB), Facultat … - 2010

Several theoretical papers that examine tax competition with agglomeration effects have stressed the possibility that the governments of jurisdictions in which economic activity is concentrated may tax firms more heavily (taxable agglomeration rents). In this paper, we examine the tax rate...

Persistent link: https://www.econbiz.de/10008565917

Overlapping political budget cycles in the legislative and the executive

Foremny, Dirk; Freier, Ronny; Moessinger, Marc-Daniel; … - Institut d'Economia de Barcelona (IEB), Facultat … - 2015

We advance the literature on political budget cycles by testing separately for cycles in expenditures for elections in the legislative and the executive. Using municipal data, we can separately identify these cycles and account for general year effects. For the executive branch, we show that it...

Persistent link: https://www.econbiz.de/10011167117

Empirical evidence on tax cooperation between sub-central administrations

Durán-Cabré, José María; Esteller-Moré, Alejandro; … - Institut d'Economia de Barcelona (IEB), Facultat … - 2015

The literature on horizontal tax interdependence pays limited attention to interactions in administrative policies, although they can play a large role in determining the amount of tax revenues collected. We investigate the incentives for sub-central tax authority cooperation in a decentralized...

Persistent link: https://www.econbiz.de/10011208195

Tax competition among local governments: evidence from a property tax reform in Finland

Lyytikäinen, Teemu - Institut d'Economia de Barcelona (IEB), Facultat … - 2011

This paper uses a Finnish policy intervention to study tax competition among local governments. Changes in the statutory lower limits to the property tax rates are used as a source of exogenous variation to estimate the responses of municipalities to tax rates in their neighbouring...

Persistent link: https://www.econbiz.de/10010575409