governments to levy higher tax rates, distorting local tax bases and so increasing federal transfers. To test this, I examine … Canadian provincial tax policies in the 1972-2002 period. Consistent with the theory, provinces respond to expansions of … equalization transfers by increasing their own tax rates. I estimate that on average tax rates in grant-receiving provinces were …

level, a subject that is currently under debate in Germany where states do have virtually no power to tax. We use a simple … theoretical model that incorporates state surtaxes on the federal income tax bill taking into account fixed costs as well as …

people, who want to consume more, pay a higher tax price for those state and local services, taxes must be differentiated … individual can reside in a jurisdiction where a certain level of public services is provided to adequate tax prices. The art of …

Under cooperative federalism, when an identical tax tariff applies to all regions of a federation, usually … redistribution rules are implemented to smooth fiscal differences. The administration of tax collection, however, is sometimes … delegated to the regional level, leaving the regional administrations some discretion concerning the auditing of tax returns …

. On the other hand local tax increases are not easily enforceable at present, whereas the local fiscal autonomy is …

the tax policies of the federal and state governments have played in mitigating this income inequality. The analysis …-sectional estimates compare before-tax and after-tax inequality across the 50 states and the District of Columbia. Second, inequality … estimates across time are calculated to assess the evolution of the effects of tax policies. The results from the first approach …

order to estimate the causal effects of general intergovernmental grants on local spending and local tax rates. The formula …-in, where federal grants are shifted to more local spending, but not to reduced local tax rates. Our results thus confirm a …

this date still insufficient. This paper contributes by estimating causal effects on local expenditures and income tax … third group. The tax rate response is small and seems to be more homogeneous. …