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Berset, Simon; Schelker, Mark - 2019

resource equalization scheme and rained down on the municipalities of the canton of Zurich. This quasi-experimental setup and …

Persistent link: https://www.econbiz.de/10012057296

Adverse selection, commitment and exhaustible resource taxation

Ing, Julie - 2016

Governments design taxation schemes to capture resource rent. However, they usually propose contracts with limited duration and possess less information on the resources than the extractive firms do. This paper investigates how information asymmetry on costs and an inability to commit to...

Persistent link: https://www.econbiz.de/10011793580

Sub-national governments' tax structure in the European Union countries

Trasberg, Viktor - 2015

The paper analyses the European Union sub-national governments' tax revenue structures and their dynamic during the last decades. Tax composition obtained a considerable interest during the recent years, particularly after the recent global financial and economic crisis. In many European Union...

Persistent link: https://www.econbiz.de/10011481730

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

Toward a More General Theory of Revenue Assignments

Martinez-Vazquez, Jorge - 2012

Despite the extensive international experience with the assignments of revenue sources to different levels of government, the public finance literature still lacks a general theory of revenue assignments. Two sets of arguments have been separately developed in the literature to explain and guide...

Persistent link: https://www.econbiz.de/10013096565

What Does it Cost Society to Raise a Dollar of Tax Revenue? The Marginal Cost of Public Funds

Dahlby, Bev - 2012

The marginal cost of public funds measures the welfare loss a society incurs in raising an additional dollar of tax revenue. Tax increases distort economic decisions and erode tax bases because of tax avoidance and tax evasion by taxpayers. This Commentary uses econometric estimates of the...

Persistent link: https://www.econbiz.de/10013114956

The effect of land consumption on municipal tax revenue : evidence from Bavaria

Langer, Sebastian; Korzhenevych, Artem - 2017

these effects is one of the key reasons for ongoing land consumption on the side of the municipalities. Some previous case … studies however suggested that these effects might be not large enough especially in rural municipalities and would thus make … this effect between urban and rural municipalities. The largest effects are generated by the BIC area in the large cities …

Persistent link: https://www.econbiz.de/10011763974

Fiscal Windfall Curse

Berset, Simon - 2020

resource equalization scheme and rained down on the municipalities of the canton of Zurich. This quasi-experimental setup and …

Persistent link: https://www.econbiz.de/10012847367

Adverse selection, commitment and exhaustible resource taxation

Ing, Julie - 2016

Persistent link: https://www.econbiz.de/10011753327

Harnessing windfall revenues : optimal policies for resource-rich developing economies

Ploeg, Frederick van der; Venables, Anthony - 2009

A windfall of natural resource revenue (or foreign aid) faces government with choices of how to manage public debt, investment, and the distribution of funds for consumption, particularly if the windfall is both anticipated and temporary. We show that the permanent income hypothesis prescription...

Persistent link: https://www.econbiz.de/10003813611

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