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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

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

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

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

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

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

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

Business taxes and the electoral cycle

Foremny, Dirk; Riedel, Nadine - Institut d'Economia de Barcelona (IEB), Facultat … - 2012

The purpose of this paper is to assess whether politicians manipulate the timing of tax rate changes in a strategic way to maximize reelection prospects. To do so, we exploit the German local business tax as a testing ground which is set autonomously by German municipalities. As election dates...

Persistent link: https://www.econbiz.de/10009652008

Empirical evidence on horizontal competition in tax enforcement

Durán-Cabré, José María; Esteller-Moré, Alejandro; … - Institut d'Economia de Barcelona (IEB), Facultat … - 2012

Tax auditing parameters have been largely overlooked by the literature as policy-making instruments of any relevance; however, enforcement strategies are critical elements of the tax burden. In this paper we show that, in a federal framework, tax auditing policies can serve as additional tools for...

Persistent link: https://www.econbiz.de/10010541483

Business taxation and economic performance in hierarchical government structures

Revelli, Federico - Institut d'Economia de Barcelona (IEB), Facultat … - 2012

This paper models theoretically and investigates empirically the consequences on local economic performance of state mandates on financially distressed authorities. In particular, I analyze the switch from systematic state bailout of regional health care deficits to selectively mandated hikes in...

Persistent link: https://www.econbiz.de/10010544076