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Oates' decentralization theorem with imperfect household mobility

Bloch, Francis; Zenginobuz, Ünal - In: International tax and public finance 22 (2015) 3, pp. 353-375

Persistent link: https://www.econbiz.de/10011303695

Decentralization with porous borders : public production in a federation with tax competition and spillovers

Armbruster, Stephanie; Hintermann, Beat - 2019

-regional spillovers. The federal government aims to correct for these inefficiencies using a transfer system. If the regional governments …

Persistent link: https://www.econbiz.de/10011994863

Decentralization with porous borders : public production in a federation with tax competition and spillovers

Armbruster, Stephanie; Hintermann, Beat - In: International tax and public finance 27 (2020) 3, pp. 606-642

Persistent link: https://www.econbiz.de/10012226576

Public provision and local income tax competition

Kuhlmey, Florian; Hintermann, Beat - 2016

We extend the literature on local income tax competition by allowing for inter-jurisdictional spillovers and imperfect … the theoretical model, which reveals that free-riding rises unambiguously in the level of spillovers, whereas the welfare … losses from (1) and (3) depend nonlinearly on the levels of spillovers and rivalry. …

Persistent link: https://www.econbiz.de/10011436089

Tax decentralization notwithstanding regional disparities

Bellofatto, Antonio Andrés; Besfamille, Martin - 2019

In assessing the desirability for tax decentralization reforms, a dilemma between efficiency and redistribution emerges. By limiting the ability of the central government to redistribute resources towards regions in financial needs, decentralization curbs incentives for excessive subnational...

Persistent link: https://www.econbiz.de/10011997044