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Spillover Effects in a Federal Country with Vertical Tax Externalities
Grazzini, Lisa; Petretto, Alessandro
We analyse how spillover effects may affect the choice of a federal tax rate in a federal country with vertical tax externalities. Our main result shows under which conditions the federal tax rate with spillover effects is lower or higher than the federal tax rate without spillover effects. The...
Persistent link: https://www.econbiz.de/10011193591
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Income Stratifcation in Multi-Community Models
Schmidheiny, Kurt - Department Volkswirtschaftlehre, Universität Bern - 2002
This paper presents necessary conditions for stratification of the population in multi-community models with housing markets and heterogeneous households. The conditions for the sorting of the population according to income classes or other dimensions of heterogeneity are established without...
Persistent link: https://www.econbiz.de/10005212460
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Equilibrium and Stratification with Local Income Taxation when Households Differ in both Preferences and Incomes
Schmidheiny, Kurt - Department Volkswirtschaftlehre, Universität Bern - 2002
differ in both incomes and their taste for housing. The existence of a stratified equilibrium is shown in a calibrated two …-community model assuming realistic single-peaked distributions for income and housing taste. The equilibrium features stratification … has great impact on the equilibrium situation. The ability of the rich community to set low taxes is higher when this …
Persistent link: https://www.econbiz.de/10005212465
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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 rivalry in consumption of a publicly provided good. Comparing decentralized second-best results of a theoretical model with an efficient benchmark, we identify three...
Persistent link: https://www.econbiz.de/10011436089
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Fiscal federalism and endogenous lobbies' formation
Bordignon, Massimo; Colombo, Luca; Galmarini, Umberto - 2003
We study lobbying behavior by firms in a two-region economy, with either centralized or decentralized provision of profit-enhancing local public goods. Firms compete either in the market, lobbying for public good provision once entered in a market, or for the market, lobbying to gain ccess to...
Persistent link: https://www.econbiz.de/10011509399
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The Tax Gradient: Spatial Aspects of Fiscal Competition
Agrawal, David R. - CESifo - 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/10011242156
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If you want me to stay, pay
Claeys, Peter - Facultat d'Economia i Empresa, Universitat de Barcelona - 2011
Devolution of political power is constantly on the political agenda in both Italy and Spain. Fiscal policy in these countries has granted specific privileges to some regions. Valle d’Aosta/Vallée d’Aoste (VdA) and País Vasco/Euskadi (PV) have an extensive say over spending decisions, and...
Persistent link: https://www.econbiz.de/10008914787
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National Finance Commission Awards in Pakistan : A Historical Perspective
Ahmed, Iftikhar; Mustafa, Usman; Khalid, Mahmood - East Asian Bureau of Economic Research (EABER) - 2007
This study explores the evolution of fiscal resource distribution in Pakistan. Pakistan is a federation comprising four provinces, federallyadministered areas, and the Islamabad Capital Territory. Being a central type of government, most of the revenues are collected by the centre and then...
Persistent link: https://www.econbiz.de/10009363881
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Evaluación de la descentralización desde la perspectiva de la Teoría del Federalismo Fiscal
Solé-Ollé, Albert - In: EKONOMIAZ 69 (2008) 03, pp. 178-205
This paper assesses the main arguments of the theory of fiscal federalism (TFF): the impact of decentralization on the efficient delivery of public programs and services. It revises the work included in the so-called 1st generation of work of the TFF, which is essentially theoretical, and those...
Persistent link: https://www.econbiz.de/10010751594
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Depressing dependence? Transfers and economic growth in the German States, 1975-2005
Baskaran, Thushyanthan; Feld, Lars P.; Necker, Sarah - 2017
Most countries pay substantial intergovernmental transfers to poor regions with the aim of achieving regional convergence. Consequently, transfers should have a positive effect on economic growth. However, it is equally possible that transfers perpetuate under-development. This paper studies...
Persistent link: https://www.econbiz.de/10011602888