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Decentralization with porous borders : public production in a federation with tax competition and spillovers
Armbruster, Stephanie; Hintermann, Beat - 2019
externalities in the form of inter-regional capital tax competition and technical externalities in the form of inter … and technical externalities but free-ride on the transfer system. Efficiency can be achieved by introducing a second …
Persistent link: https://www.econbiz.de/10011994863
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Commuting in a federation : horizontal and vertical tax externalities revisited
Sas, Willem - 2014
Persistent link: https://www.econbiz.de/10010423242
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Ad valorem taxation, equalisation and commuting in a federation : horizontal and vertical tax externalities revisited
Sas, Willem - 2015
In this paper, commuting is introduced to a federal economy where benevolent lower-level (state) governments levy an ad valorem tax on labour income. This results in inefficiently low levels of taxation, even when households as a whole do not migrate. Indeed, rather than attracting more workers...
Persistent link: https://www.econbiz.de/10011480251
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Inter-governmental resource transfers, tax competition and externalities in a federation
Murty, Maddipati N. - 1992
Persistent link: https://www.econbiz.de/10000167980
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Federal tax competition and the efficiency consequences for local taxation of revenue equalization
Kotsogiannēs, Chrēstos (contributor) - 2007
Persistent link: https://www.econbiz.de/10003652969
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Eine Steuer für Europa? : Das Argument des vertikalen Steuerwettbewerbs
Müller, Christian - In: Wirtschaftspolitik im Systemwettbewerb : [Jahrestagung …, (pp. 71-91). 2006
Persistent link: https://www.econbiz.de/10003286119
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Federal tax competition and the efficiency consequences for local taxation of revenue equalization
Kotsogiannēs, Chrēstos - In: International tax and public finance 17 (2010) 1, pp. 1-14
Persistent link: https://www.econbiz.de/10003989767
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Vertical tax competition and consumption externalities in a federation with lobbying
Esteller-Moré, Alejandro; Galmarini, Umberto; Rizzo, … - In: Journal of public economics 96 (2012) 3/4, pp. 295-305
Persistent link: https://www.econbiz.de/10009699602
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Constitutional rules of overlapping taxation among multi-tiered governments
Yokoyama, Akira - In: Journal of public finance and public choice : JPFPC 30 (2012) 1/3, pp. 169-182
Persistent link: https://www.econbiz.de/10010381430
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The assignment and division of the tax base in a system of hierarchical governments
Hoyt, William H. - 2016 - This Version: February 2016
Vertical externalities, changes in one level of government’s policies that affect the budget of another level of … government, may lead to non-optimal government policies. These externalities are associated with tax bases that are shared or "co … are horizontal externalities generated by cross-border shopping, there is still reason to co-occupy the tax base if …
Persistent link: https://www.econbiz.de/10011444078