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Ad valorem taxation, equalisation and commuting in a federation : horizontal and vertical tax externalities revisited
Sas, Willem - 2015
In this paper, commuting is introduced to a federal economy where benevolent lower-level (state) governments levy an ad valorem tax on labour income. This results in inefficiently low levels of taxation, even when households as a whole do not migrate. Indeed, rather than attracting more workers...
Persistent link: https://www.econbiz.de/10011480251
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Efficient earmarking under decentralized fiscal commitments
Silva, Emilson C. D. - In: International tax and public finance 22 (2015) 4, pp. 683-701
Persistent link: https://www.econbiz.de/10011529857
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Are local tax rates strategic complements or substitutes?
Parchet, Raphaël - 2012
The identification of strategic interactions among local governments is typically plagued by endogeneity problems. This paper proposes a quasi-experimental strategy to identify independent personal income tax setting by Swiss municipalities making use of the multi-tier federal system. State...
Persistent link: https://www.econbiz.de/10011517772
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Interregional inequality and federal expenditures and transfers in Russia
Torbenko, Alexander M. - 2014
result confirms the prediction of neoclassical theory of regional growth and challenges a new economic geography prediction …
Persistent link: https://www.econbiz.de/10011504486
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Modern trends and risks in the development of resource regions of Russia
Il'ina, Irina N.; Leonard, Carol Scott; Pliseckij, … - 2014
tenative, since there remain questions about transparency and soft budget constraints (Plekhanov 2006). We show federalism at … allocations and spending requirements. Supportive of the conclusion in Chebankova (2008), the term adaptive federalism applies to …
Persistent link: https://www.econbiz.de/10011490615
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Does fiscal decentralization foster regional investment in productive infrastructure?
Kappeler, Andreas; Solé-Ollé, Albert; Stephan, Andreas; … - 2012
compared to those obtained when using sub-national investment in redistribution, for which the theory predictions are different … sub-national governments. The aim of this paper is to analyze the effect of revenue decentralization on the provision of … infrastructure at the sub-national level. We estimate the effects of revenue decentralization and earmarked grant financing on the …
Persistent link: https://www.econbiz.de/10011522639
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Rising Chinese regional income inequality : the role of fiscal decentralization
Song, Yang - In: China economic review : an international journal 27 (2013), pp. 294-309
Persistent link: https://www.econbiz.de/10010518987
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The disparity of revenue and expenditure among subnational governments in Vietnam
Duc Hong Vo; Thuan Nguyen; Dao Thi-Thieu Ha; Ngoc Phu Tran - In: Emerging markets, finance and trade : EMFT 57 (2021) 1, pp. 163-174
Persistent link: https://www.econbiz.de/10012423715
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Balanced budget government spending in a small open regional economy
Lecca, Patrizio; McGregor, Peter G.; Swales, John Kim - 2012
Scotland is engaged in a lively and on-going debate on greater fiscal autonomy and independence, which is politically controversial, especially in respect of tax-varying powers. The Scottish Parliament has the power to make a balanced-budget adjustment in public expenditure by varying the basic...
Persistent link: https://www.econbiz.de/10011507604
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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
sharing between regional tax administrations in Spain. We obtain results that are congruent with standard theory and in …
Persistent link: https://www.econbiz.de/10011565984