This paper assesses causes and consequences of fiscal redistribution in Brazil. The framework proposed allows … welfare, addressing both static and dynamic implications. To the best of our knowledge, this is the first microsimulation … attempt to gauge actual fiscal policy redistribution changes over time in Brazil. The study develops an empirical methodology …

, federal tax regulation may limit policy diversity and hinder regulatory competition both among the states and between the … suggest that federal tax regulation represents less of a federalism threat than do conditional grants to the states. For … example, because federal tax incentives neither contractually bind states to follow federal policy nor expend state …

-tier (horizontal) and between-tiers (vertical and diagonal) fiscal externalities. Estimation of an unrestricted income tax reaction … municipal tax rates. On the other hand, there is no evidence of a response of municipal tax rates to regional tax policies …, suggesting that border discontinuity estimators that rely on consolidated spatial specifications (lower-plus-upper-tier tax rates …

This paper rethinks the design of the income tax by assuming that the objective of the tax is not to redistribute from … earnings, a motivation for the tax proposed in Buchanan (1976). The income tax provides insurance by collecting money on net … states to offer heterogeneous tax/transfer programs, each state attracting a different clientele in the population. Given the …

This paper analyses the importance of fiscal mechanisms for regional risk sharing and redistribution in Switzerland …

empirically link the public sector efficiency scores, to tax revenue and spending decentralization. First, we compute government …. The sample covers 36 OECD countries between 2006 and 2019. Our results show that tax revenue decentralization decreases … disasters also deteriorate the negative effect of tax revenue decentralization on public sector efficiency. These results …

empirically link the public sector efficiency scores, to tax revenue and spending decentralization. First, we compute government …. The sample covers 36 OECD countries between 2006 and 2019. Our results show that tax revenue decentralization decreases … disasters also deteriorate the negative effect of tax revenue decentralization on public sector efficiency. These results …

empirically link the public sector efficiency scores, to tax revenue and spending decentralization. First, we compute government …. The sample covers 36 OECD countries between 2006 and 2019. Our results show that tax revenue decentralization decreases … disasters also deteriorate the negative effect of tax revenue decentralization on public sector efficiency. These results …

competencies to sub-national governments may affect the degree of interregional redistribution accomplished by the public sector …. We do this by focusing on a specific case, that of the National Health Service (NHS) IN Italy. We estimate redistribution … differences in regional per-capita GDP by about 7% of GDP. This effect amounts to approximately 16% of redistribution by the total …

This paper analyses the importance of fiscal mechanisms for regional risk sharing and redistribution in Switzerland …