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The Revenue and Base Effects of Local Tax Hikes : Evidence from a Quasi-Experiment

Baskaran, Thushyanthan - 2015

municipalities in NRW increased their local tax rates by one to two percentage points while the remaining municipalities kept their … rates constant. Using this variation across municipalities and over time to implement a difference-in-differences design …

Persistent link: https://www.econbiz.de/10013015583

Fiscal decentralization and tax collection : evidence from the rural property tax in Brazil

Caldeira, Thiago Costa Monteiro; Ehrl, Philipp; … - In: European journal of political economy 78 (2023), pp. 1-19

Persistent link: https://www.econbiz.de/10014457586

A Tax on Tax Revenue the Incentive Effects of Equalizing Transfers : Evidence from Germany

Baretti, Christian; Huber, Bernd; Lichtblau, Karl - 2021

Several recent studies suggest that equalizing transfers in a federal system may distort the tax policy decisions of states. We study this issue for the German federal fiscal system. In a simple theoretical model, we first identify a substitution and an income effect of equalizing transfers. Our...

Persistent link: https://www.econbiz.de/10013321121

Mind the Gap! The (unexpected) Impact of COVID-19 Pandemic on VAT Revenue in Italy

Berardini, Francesco; Renzi, Fabrizio - 2022

The decline in VAT revenue during the Covid-19 recession has been unexpectedly lower than the drop in household consumption. In the first half of 2021, VAT bounced back to pre-crisis levels even though aggregate consumption had still not recovered. According to our analysis, this result...

Persistent link: https://www.econbiz.de/10013302766

Do mergers of large local governments reduce expenditures? : evidence from Germany using the synthetic control method

Rösel, Felix - 2016

States merge small and medium sized municipalities to achieve economies of scale. Little is known to which extent …

Persistent link: https://www.econbiz.de/10011542219

Does Global Climate Policy Promote Low-Carbon Cities? Lessons Learnt from the CDM

Sippel, Maike; Michaelowa, Axel - 2014

Kyoto Protocol, we find that only about 1% of CDM projects have been submitted by municipalities, mostly in the waste … that CDM reforms may make it easier for municipalities to engage in the CDM, and that new forms of cooperation between … municipalities and project developers, potentially facilitated by ICLEI, are required to help to realize the urban CDM potential …

Persistent link: https://www.econbiz.de/10014198028