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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
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/10013428264
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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
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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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Electoral competition as a determinant of fiscal decentralization
Jametti, Mario; Joanis, Marcelin - 2011
decentralization ; fiscal federalism ; vertical interactions ; partial decentralization ; elections …
Persistent link: https://www.econbiz.de/10009301206
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Fiscal federalism and income inequality : an empirical analysis for Switzerland
Feld, Lars P.; Frey, Christian; Schaltegger, Christoph A.; … - 2019
This paper analyzes the impact of fiscal federalism on income inequality and redistribution. Economic theory delivers … on the ideal institutional setting of federalism in Switzerland. According to our findings, decentralization actually …
Persistent link: https://www.econbiz.de/10012125277
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Vertical income tax externalities and fiscal interdependence : evidence from the US
Esteller-Moré, Álex; Solé-Ollé, Albert - 1999
Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of government affects the tax base of the other. This paper carries out a theoretical analysis of the interdependent tax-setting decisions of federal and regional governments,...
Persistent link: https://www.econbiz.de/10013428252
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Vertical income tax externalities and fiscal interdependence : evidence from the US
Esteller-Moré, Alejandro; Solé-Ollé, Albert - 1999
Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of government affects the tax base of the other. This paper carries out a theoretical analysis of the interdependent tax-setting decisions of federal and regional governments,...
Persistent link: https://www.econbiz.de/10011442846
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Federalism's Values and the Value of Federalism
Inman, Robert P. - 2011
scholars and is there any evidence that would suggest all this attention is warranted? Proponents see federalism as a means to …, while policy decentralization is the key to federalism's strong rights and economic performance and can be achieved within a … provides federalism's valued outcomes. Third, federalism needs democracy; there is no evidence that adding policy …
Persistent link: https://www.econbiz.de/10014047537
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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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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