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Dynamic tax externalities and the U.S. fiscal transformation in the 1930s
Niepelt, Dirk - 2018
We propose a theory of tax centralization in politico-economic equilibrium. Taxation has dynamic general equilibrium …
Persistent link: https://www.econbiz.de/10011810615
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Vertical income tax externalities and fiscal interdependence : evidence from the US
Esteller-Moré, Álex; Solé-Ollé, Albert - 1999
Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of government affects the tax base of the other. This paper carries out a theoretical analysis of the interdependent tax-setting decisions of federal and regional governments,...
Persistent link: https://www.econbiz.de/10013428252
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Vertical income tax externalities and fiscal interdependence : evidence from the US
Esteller-Moré, Alejandro; Solé-Ollé, Albert - 1999
Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of government affects the tax base of the other. This paper carries out a theoretical analysis of the interdependent tax-setting decisions of federal and regional governments,...
Persistent link: https://www.econbiz.de/10011442846
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Fiscal externalities in a three-tier structure of government
Kappeler, Andreas - In: Journal of economic studies 41 (2014) 6, pp. 863-880
Persistent link: https://www.econbiz.de/10011338417
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Tax compliance and fiscal externalities : evidence from U.S. diesel taxation
Marion, Justin; Muehlegger, Erich - In: Journal of public economics 160 (2018), pp. 1-13
Persistent link: https://www.econbiz.de/10012035347
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The role of intergovernmental fiscal institutions : the case of tax sharing
Kim, Junghun - In: Institutions оf intergovernmental fiscal relations : …, (pp. 11-26). 2015
Persistent link: https://www.econbiz.de/10011455462
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Fiscal federalism, taxation and grants
Gonzalez-Eiras, Martín; Niepelt, Dirk - 2016
We propose a theory of tax centralization and inter governmental grants in politico-economic equilibrium. The cost of … traditional, expenditure-related motives for centralization considered in the fiscal federalism literature is present. If central …
Persistent link: https://www.econbiz.de/10011523762
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Fiscal federalism, taxation and grants
Gonzalez-Eiras, Martín; Niepelt, Dirk - 2016
We propose a theory of tax centralization and inter governmental grants in politico-economic equilibrium. The cost of … traditional, expenditure-related motives for centralization considered in the fiscal federalism literature is present. If central …
Persistent link: https://www.econbiz.de/10011523838
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Handbook of public sector economics
Robbins, Donijo (contributor) - 2005
Persistent link: https://www.econbiz.de/10002214013