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Fiscal equalization and the tax structure
Holm-Hadulla, Fédéric - 2018
Sub-national governments often finance substantial parts of their budgets via taxes on capital or other mobile factors - despite having access to alternative, less distortionary, revenue sources. This paper develops three hypotheses to explain this pattern and tests them in a natural experiment...
Persistent link: https://www.econbiz.de/10011929809
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Decentralized taxation and the size of government : evidence from Swiss state and local governments
Feld, Lars P.; Kirchgässner, Gebhard; Schaltegger, … - 2003
According to the Leviathan-Model, fiscal federalism is seen as a binding constraint on a revenue-maximizing government …. The competitive pressure of fiscal federalism is supposed to reduce public sector size as compared to unitary states … possible to investigate different mechanisms by which fiscal federalism may influence government size. The results indicate …
Persistent link: https://www.econbiz.de/10011404625
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Steuerwettbewerb und seine Auswirkungen auf Allokation und Distribution : eine empirische Analyse für die Schweiz
Feld, Lars P. - 1999
Persistent link: https://www.econbiz.de/10001364026
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Fiscal federalism and economic performance new evidence from Switzerland
Burret, Heiko Tobias; Feld, Lars P.; Schaltegger, … - 2018
The link between federalism and economic performance is still ambiguous. Aiming at clarification, we improve on a … widespread shortcoming by measuring federalism not just by one variable but by various institutions that constitute it. To this … end, Switzerland provides for a laboratory as its 26 cantons share a common framework, while the extent of federalism …
Persistent link: https://www.econbiz.de/10011903827
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Fiscal federalism and economic performance : new evidence from Switzerland
Burret, Heiko Tobias; Feld, Lars P.; Schaltegger, … - 2021
The link between federalism and economic performance is still ambiguous. Aiming at clarification, we improve on a … widespread shortcoming by measuring federalism not just by one variable but by various institutions that constitute it. To this … end, Switzerland provides for a laboratory as its 26 cantons share a common framework, while the extent of federalism …
Persistent link: https://www.econbiz.de/10012426943
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Fiscal federalism and economic performance new evidence from Switzerland
Burret, Heiko Tobias; Feld, Lars P.; Schaltegger, … - In: European journal of political economy 74 (2022), pp. 1-30
Persistent link: https://www.econbiz.de/10013533268
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Fiscal federalism and income inequality : an empirical analysis for Switzerland
Feld, Lars P.; Frey, Christian; Schaltegger, Christoph A.; … - 2018
This paper analyzes the impact of fiscal federalism on income inequality and redistribution. Theoretically …
Persistent link: https://www.econbiz.de/10011942832
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A new approach to estimating tax interactions in fiscal federalism
Miyamoto, Kazuko - 2009 - Rev.
Persistent link: https://www.econbiz.de/10003854529
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Fiscal equalization and the tax structure
Holm-Hadulla, Fédéric - In: Regional science & urban economics 81 (2020), pp. 1-19
Persistent link: https://www.econbiz.de/10012427823
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Tax competition and tax structure in open federal economies : evidence from OECD countries with implications for the European Union
Goodspeed, Timothy J. - 1999 - Revised: March, 1999
Tax competition arguments suggest that governements that operate in an open economy (such as local governments) should not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local governments in many countries, and such reliance changes...
Persistent link: https://www.econbiz.de/10011443043