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Taxes, wage capitalization and the ability of states to redistribute income
Giertz, Seth H.; Ramezani, Rasoul - 2018
Local and state governments attempt to lessen after-tax income inequality via progressive taxation. Migration responses … of capital and labor undermine such attempts. Location theory predicts that cross-state migration will continue until the …
Persistent link: https://www.econbiz.de/10012163062
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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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Decentralization and progressive taxation
Berset, Simon; Schelker, Mark - 2021
order to avoid welfare- or tax-induced migration. However, recent evidence shows that even in a setup where the … progressivity of the income tax schedule is centralized to an upper-layer government and local governments are involved in tax …
Persistent link: https://www.econbiz.de/10012421200
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Fiscal Decentralization : Efficiency vs. Redistribution? An Institutional Feature to Resolve the Trade-Off
Schelker, Mark - 2006
redistribution is proposed. This trade-off between efficiency and distribution is well established. For the case of decentralized …
Persistent link: https://www.econbiz.de/10014065690
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Empirical evidence on tax information sharing among sub-central administrations
Durán, José María; Esteller-Moré, Alejandro; … - 2012 - This version: December 2012
The literature on horizontal tax interdependencies offered limited attention to the interactions on administrative policies although they play an important role in determining the total tax revenues collected. The incentive for sub-central tax authorities to share relevant taxpayer-specific...
Persistent link: https://www.econbiz.de/10011565984
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Fiscal redistribution and social welfare
Coady, David P.; D'Angelo, Devin; Evans, Brooks - 2019
discussion of fiscal redistribution within the standard social welfare framework, which lends itself to a transparent and … practical evaluation of the extent and determinants of fiscal redistribution. Differences in fiscal redistribution are … decomposed into differences in the magnitude of transfers (fiscal effort) and in the progressivity of transfers (fiscal …
Persistent link: https://www.econbiz.de/10012009467
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Who do you blame in local finance? : an analysis of municipal financing in Italy
Bordignon, Massimo; Piazza, Santino - 2010
A 1999 reform allowed Italian Mayors to partially substitute a more accountable source of tax revenue (the property tax) with a less transparent one (a surcharge on the personal income tax). Theoretical analysis suggests this should give incompetent Mayors a less costly way to hide themselves,...
Persistent link: https://www.econbiz.de/10003979382
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A Political Economy Model of the Vertical Fiscal Gap and Vertical Fiscal Imbalances in a Federation
Dahlby, Bev - 2013
We develop a political economy model of intergovernmental transfers. Vertical fiscal balance occurs in a federation when the ratio of the marginal benefit of the public services provided by the federal and provincial governments is equal to their relative marginal costs of production. With...
Persistent link: https://www.econbiz.de/10013074381
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The Impact of Fiscal Decentralization on Economic Development
Pasichnyi, Mykola - 2019
In this article, updated approach to assess the impact of fiscal decentralization on economic development is offered. The relationship between the proper level of fiscal decentralization and economic growth for 27 advanced and emerging economies in Europe from 1992 to 2017 was evaluated using...
Persistent link: https://www.econbiz.de/10012865398
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Does Revenue Equalisation Mitigate Tax Competition? Ad Valorem Taxation in a Federation
Sas, Willem - 2015
In this paper, we model a federal economy where perfectly mobile labour supply is taxed on an ad valorem basis by the federal as well as lower-level (state) governments. We find that either under- or overtaxation occurs, under similar conditions as in Keen and Kotsogiannis (2002, 2004). However,...
Persistent link: https://www.econbiz.de/10013011358