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The Effect of Inequality on Redistribution : An Econometric Analysis

Boskin, Michael J.; Elnahal, Kareem; Zhang, Adam - National Bureau of Economic Research - 2024

redistribution and a modest effect of two year led inequality …

Persistent link: https://www.econbiz.de/10014544770

Tax competition among U.S. states: Racing to the bottom or riding on a seesaw?

Chirinko, Robert S.; Wilson, Daniel J. - 2011

Dramatic declines in capital tax rates among U.S. states and European countries have been linked by many commentators to tax competition and an inevitable race to the bottom. This paper provides an empirical analysis of the reaction of capital tax policy in a given U.S. state to changes in...

Persistent link: https://www.econbiz.de/10010277357

Fiscal Relations Across Levels of Government in the United States

Laubach, Thomas - 2005

and expenditure assignments. This link reflects traditionally weak support for redistribution across jurisdictions. Grants …

Persistent link: https://www.econbiz.de/10012444566

State Tax Shelters and U.S. Fiscal Federalism

Stark, Kirk J. - 2007

Over the past two decades, litigation has exploded over state corporate tax shelters. In the typical transaction, taxpayers devise corporate structures so as to shift income (most commonly income from intangible assets) to low or no tax jurisdictions. Much of the literature on these transactions...

Persistent link: https://www.econbiz.de/10014051799

Measuring disparities in non-school costs and revenue capacity among Massachusetts cities and towns

Bradbury, Katharine L. (contributor); Zhao, Bo (contributor) - 2007

This paper develops new measures of environmental costs and local revenue capacity as the basis for a new municipal aid formula in Massachusetts. On the cost side, unlike previous studies, we quantify the effects on local non-school spending of characteristics related to uncontrollable costs. On...

Persistent link: https://www.econbiz.de/10003715697

Wayfair : A Step Towards the Destination, But Sales Tax Competition Remains

Bruce, Donald J.; Fox, William F.; Shute, Alannah M. - National Bureau of Economic Research - 2023

The U.S. Supreme Court decision in the landmark 2018 Wayfair case greatly improved state governments' ability to enforce collection of sales taxes on a destination basis. This has reduced state tax competition with an essentially-untaxed internet, but has brought traditional cross-border...

Persistent link: https://www.econbiz.de/10014247994

What Drives Tax Policy? Political, Institutional and Economic Determinants of State Tax Policy in the Past 70 Years

Robinson, Sarah; Tazhitdinova, Alisa - 2022

We study U.S. state tax rules over the past 70 years to shed light on the determinants of U.S. state tax policy, generating three key results. First, we show that long-term tax trends are not consistent with Tiebout sorting and race-to-the-bottom competition models. Second, we document evidence...

Persistent link: https://www.econbiz.de/10013295994

Correlation in State and Local Tax Changes

Baker, Scott; Janas, Pawel; Küng, Lorenz - National Bureau of Economic Research - 2024

Empirical research in public economics, including our own, often uses variation in state and local taxes as an empirical laboratory to estimate causal relationships. A key concern is that other taxes might change at the same time. To assess this concern, we develop a dataset of state (1977-2022)...

Persistent link: https://www.econbiz.de/10015056110

Tax gradient : spatial aspects of fiscal competition

Agrawal, David R. - 2015

State borders create a discontinuous tax treatment of retail sales. In a Nash game, local tax rates will be higher on the low-state-tax side of a border. Local taxes will decrease from the nearest high-tax border and increase from the low-tax border. Using driving time from state borders and all...

Persistent link: https://www.econbiz.de/10010503466

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 … a variety of migration elasticity assumptions. Key outputs from the simulation include the impact of tax …-induced migration on state revenues, excess burden, and fiscal externalities. With modest migration elasticities, the costs of state …

Persistent link: https://www.econbiz.de/10009581381

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