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Chapter 10 Taxation
Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007
This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...
Persistent link: https://www.econbiz.de/10014023506
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Migration elasticities, fiscal federalism and the ability of states to redistribute income
Giertz, Seth H.; Tosun, Mehmet Serkan - 2012
This paper develops a simulation model in order to examine the effectiveness of state attempts at redistribution under …-level redistribution are substantial, but state action may still be preferred to a federal policy that is at odds with preferences of a … state pursuing additional redistribution, but not a cost at the national level. -- fiscal federalism ; income redistribution …
Persistent link: https://www.econbiz.de/10009581381
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Migration Elasticities, Fiscal Federalism and the Ability of States to Redistribute Income
Giertz, Seth H. - 2012
This paper develops a simulation model in order to examine the effectiveness of state attempts at redistribution under …-level redistribution are substantial, but state action may still be preferred to a federal policy that is at odds with preferences of a … state pursuing additional redistribution, but not a cost at the national level …
Persistent link: https://www.econbiz.de/10013099765
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Migration Elasticities, Fiscal Federalism and the Ability of States to Redistribute Income
Giertz, Seth H. - 2013
This paper develops a simulation model in order to examine the effectiveness of state attempts at redistribution under …-level redistribution are substantial, but state action may still be preferred to a federal policy that is at odds with preferences of a … state pursuing additional redistribution, but not a cost at the national level …
Persistent link: https://www.econbiz.de/10013085724
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Fiscal Redistribution and Social Welfare
Coady, David P. - 2019
discussion of fiscal redistribution within the standard social welfareframework, which lends itself to a transparent and … practical evaluation of the extent anddeterminants of fiscal redistribution. Differences in fiscal redistribution are decomposed … factorsexplaining differences in their fiscal redistribution and to discuss patterns in fiscalredistribution highlighted in the …
Persistent link: https://www.econbiz.de/10012889140
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Chapter 5 The Economic Theory of Gift-Giving: Perfect Substitutability of Transfers and Redistribution of Wealth
Mercier Ythier, Jean - In: Handbook of the economics of giving, altruism and …, (pp. 227-369). 2006
This chapter reviews the theory of the voluntary public and private redistribution of wealth elaborated by economic … voluntary redistribution of income or wealth. The theory concentrates on lump-sum voluntary transfers, individual or collective … altruistic transfers by Pareto-efficient public redistribution. The chapter is organized as follows. Section 2 presents an …
Persistent link: https://www.econbiz.de/10014023678
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Property tax competition : a quantitative assessment
Borck, Rainald; Oshiro, Jun; Satō, Yasuhiro - 2022
We develop a model of property taxation and characterize equilibria under three alternative taxation regimes often used in the public finance literature: decentralized taxation, centralized taxation, and "rent seeking" regimes. We show that decentralized taxation results in inefficiently high...
Persistent link: https://www.econbiz.de/10013411718
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Federal tax-transfer policy and intergovernmental pre-commitment
Koethenbuerger, Marko - 2007
Federal and state governments often differ in the capacity to pre-commit to expenditure and tax policy. Whether the implied sequence of public decisions has any efficiency implications is the subject of this paper. We resort to a setting which contrary to most of the literature does not exhibit...
Persistent link: https://www.econbiz.de/10010264174
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Revenue Decentralization, the Local Income Tax Deduction, and the Provision of Public Goods
Hatfield, John William - 2013
We consider a model where local and national governments both tax income and use the revenue to invest in both productive and consumptive public goods. Local governments will overprovide the consumptive public good if the local income tax is (partially) deductible. However, without full...
Persistent link: https://www.econbiz.de/10013089328
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Subsidizing Economic Segregation
Shobe, Gladriel - 2020
Economic segregation has increased over the past half century. The trend of rich localities getting richer while poor localities get poorer is particularly concerning because it limits upward mobility and perpetuates intergenerational income inequality. This Article makes the novel argument that...
Persistent link: https://www.econbiz.de/10012840245