Showing 1 - 10 of 3,065
This paper studies comprehensive national panel data of local option sales taxes at the monthly frequency. I calculate state-by-month population weighted averages of local sales tax rates. I document ten stylized facts concerning the time series patterns and spatial dynamics of local sales...
Persistent link: https://www.econbiz.de/10010393644
This paper is part of a comparative analysis of the distribution of the taxing authority among different levels of governments throughout a broad range of nations. Switzerland being a mere Confederation in the technical sense of the word for centuries before becoming a federal state, it may well...
Persistent link: https://www.econbiz.de/10013110751
This paper provides empirical evidence for interdependence of jurisdictions' tax policies. We study tax policy interdependence between municipalities in the economically integrated European Metropolitan Area Frankfurt/Rhein-Main, that spreads across two German states, Hesse, and...
Persistent link: https://www.econbiz.de/10011348398
I examine whether federal intergovernmental grants have a persistent long-term effect on state fiscal policy. A simple theoretical framework is developed based on the median voter model and is structurally estimated based on a 30-year panel of U.S. federal grants and state tax revenues. In both...
Persistent link: https://www.econbiz.de/10013046615
order to avoid welfare- or tax-induced migration. However, recent evidence shows that even in a setup where the … progressivity of the income tax schedule is centralized to an upper-layer government and local governments are involved in tax …
Persistent link: https://www.econbiz.de/10012421200
analysis suggests that even if the decentralized redistribution is undesirable compared to the fully centralized redistribution …, it is generally desirable when combined with the central redistribution …
Persistent link: https://www.econbiz.de/10013225713
redistribution is proposed. This trade-off between efficiency and distribution is well established. For the case of decentralized …
Persistent link: https://www.econbiz.de/10014065690
possible tax changes by devolved governments. We estimate and aggregate migration responses to existing tax differentials … changed by implementing different tax rates, given the migration responses estimated. The model is used to assess the fiscal …
Persistent link: https://www.econbiz.de/10011540007
Recent theoretical research suggests that financing sub-national governments’ expenditure out of own revenue sources is linked to more responsible budgeting, because the financial implications of spending decisions then are internalized within a jurisdiction. We test this proposition...
Persistent link: https://www.econbiz.de/10010498622
Persistent link: https://www.econbiz.de/10003534601