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Oates' decentralization theorem with imperfect household mobility
Bloch, Francis; Zenginobuz, Ünal - In: International tax and public finance 22 (2015) 3, pp. 353-375
Persistent link: https://www.econbiz.de/10011303695
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Decentralization with porous borders : public production in a federation with tax competition and spillovers
Armbruster, Stephanie; Hintermann, Beat - 2019
-regional spillovers. The federal government aims to correct for these inefficiencies using a transfer system. If the regional governments …
Persistent link: https://www.econbiz.de/10011994863
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On federal transfers and incentives
Altemeyer-Bartscher, Martin - 2010
Persistent link: https://www.econbiz.de/10009125463
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Tax competition and federalism : the underprovision of local public goods
Wrede, Matthias - In: FinanzArchiv : public finance analysis 54 (1997) 4, pp. 494-515
Persistent link: https://www.econbiz.de/10001248818
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Decentralization with porous borders : public production in a federation with tax competition and spillovers
Armbruster, Stephanie; Hintermann, Beat - In: International tax and public finance 27 (2020) 3, pp. 606-642
Persistent link: https://www.econbiz.de/10012226576
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Fiskalische Externalitäten im föderativen Staat
Wrede, Matthias - 2002
Persistent link: https://www.econbiz.de/10001543816
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Spillovers, tax competition, and tax earmarking
Wrede, Matthias - 1997
Persistent link: https://www.econbiz.de/10013418676
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Public provision and local income tax competition
Kuhlmey, Florian; Hintermann, Beat - 2016
We extend the literature on local income tax competition by allowing for inter-jurisdictional spillovers and imperfect … the theoretical model, which reveals that free-riding rises unambiguously in the level of spillovers, whereas the welfare … losses from (1) and (3) depend nonlinearly on the levels of spillovers and rivalry. …
Persistent link: https://www.econbiz.de/10011436089
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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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Fiscal equalization, tax salience, and tax competition : conference paper
Altemeyer-Bartscher, Martin - 2014
This paper analyzes the efficiency consequences of local revenue policies if jurisdictions try to attenuate the pressures of inter-regional competition for mobile factors by substituting attention-grabbing tax instruments that spotlight an additional tax burden with rather inconspicuous ones. We...
Persistent link: https://www.econbiz.de/10010491115