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Tax competition and the determination of the quality of public goods
Abdessalam, A. H. - In: Economics: The Open-Access, Open-Assessment E-Journal 8 (2014) 2014-12, pp. 1-20
In this paper, the author analyzes the behavior of local governments in capital taxation when the financial choices in …
Persistent link: https://www.econbiz.de/10010335663
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Is the marginal cost of public funds equal to one?
Holtsmark, Bjart - 2019
In a recent article Bas Jacobs found that the marginal cost of public funds (MCF) is one when taxation gives second … revenue and taxation is optimal, MCF is one with the proposed definition. The contribution of the present paper is two … optimal taxation. …
Persistent link: https://www.econbiz.de/10011968663
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Tax competition and determination of the quality of public goods
Abdessalam, A. H. Ould; Kamwa, Eric - 2013
In this paper, the authors analyze the behavior of local governments on capital taxation when the financial choices in …
Persistent link: https://www.econbiz.de/10010312820
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Consuming your Way to Efficiency: Public Goods Provision through Non-Distortionary Tax Lotteries
Giebe, Thomas; Schweinzer, Paul - 2013
We revisit the classical result that financing a pure public good through taxation of private consumption is …
Persistent link: https://www.econbiz.de/10010312844
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The rise and fall of decentralization in contemporary Uganda
Green, Elliott - 2013
There has long been an emphasis on the importance of decentralization in providing better quality public services in the developing world. In order to assess the effectiveness of decentralization I examine here the case study of Uganda, which has seen major decentralization of power over the...
Persistent link: https://www.econbiz.de/10010319867
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Happy taxpayers? Income taxation and well-being
Akay, Alpaslan; Bargain, Olivier; Dolls, Mathias; … - 2012
This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals …
Persistent link: https://www.econbiz.de/10010289874
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Happy taxpayers? Income taxation and well-being
Akay, Alpaslan; Bargain, Olivier; Dolls, Mathias; … - 2012
This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals …
Persistent link: https://www.econbiz.de/10010290734
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The political economy of 'linked' progressive taxation in Africa and Latin America
Mosley, Paul; Abdulai, Abdul-Gafaru - 2016
switched between sectors. We examine, principally by regression methods, the impact of 'linked taxation' in five countries … revenue in all those countries. 'Linked progressive taxation' has evolved over recent years to become more flexible, in … particular through reforms in the sources and types of taxation which are used to finance priority expenditures, and we argue …
Persistent link: https://www.econbiz.de/10011653943
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Fiscal Policy, Growth and Convergence in Europe
Gemmell, Norman; Kneller, Richard - 2003
Recent evidence on the impact of fiscal policy – taxes, public expenditures and budget deficits – on long-run growth in OECD countries has adopted the Barro (1990) framework to distinguish between ‘productive' and ‘unproductive' expenditures, and ‘distortionary' and...
Persistent link: https://www.econbiz.de/10012115531
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Tax Cuts Starve the Beast! Evidence from Germany
Stöhlker, Daniel; Neumeier, Florian; Fuest, Clemens - 2018
This paper empirically evaluates how fiscal policy reacts to changes in the government's fiscal situation. Utilizing panel data from the German states covering the period from 1992 to 2011, we assess to what extent exogenous changes in tax revenues affect total public revenues, aggregate public...
Persistent link: https://www.econbiz.de/10011892097