Narrow search
Showing 1 - 10 of 126,109
Cover Image
Decentralization with porous borders : public production in a federation with tax competition and spillovers
Armbruster, Stephanie; Hintermann, Beat - 2019
externalities in the form of inter-regional capital tax competition and technical externalities in the form of inter … and technical externalities but free-ride on the transfer system. Efficiency can be achieved by introducing a second …
Persistent link: https://www.econbiz.de/10011994863
Cover Image
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
Cover Image
Commuting in a federation : horizontal and vertical tax externalities revisited
Sas, Willem - 2014
Persistent link: https://www.econbiz.de/10010423242
Cover Image
Why commuting matters : horizontal and vertical tax externalities in the Belgian federation
Sas, Willem; Decoster, André - 2013
as well as horizontal externalities are positive in isolation, and one would rather expect underprovision. Lastly, when …
Persistent link: https://www.econbiz.de/10011546986
Cover Image
Tax competition in a fiscal union with decentralized leadership
Köthenbürger, Marko - 2003
-post federal policy internalizes horizontal fiscal externalities, insulating tax policy from capital mobility. Federal policy … externalities welfare-deteriorating relative to tax competition. …
Persistent link: https://www.econbiz.de/10011507899
Cover Image
Does revenue equalisation mitigate tax competition? : ad valorem taxation in a federation
Sas, Willem - 2015
Persistent link: https://www.econbiz.de/10011706189
Cover Image
The assignment and division of the tax base in a system of hierarchical governments
Hoyt, William H. - 2016 - This Version: February 2016
Vertical externalities, changes in one level of government’s policies that affect the budget of another level of … government, may lead to non-optimal government policies. These externalities are associated with tax bases that are shared or "co … are horizontal externalities generated by cross-border shopping, there is still reason to co-occupy the tax base if …
Persistent link: https://www.econbiz.de/10011444078
Cover Image
Tax competition in a fiscal union with decentralized leadership
Köthenbürger, Marko - 2003
-post federal policy internalizes horizontal fiscal externalities, insulating tax policy from capital mobility. Federal policy … externalities welfare-deteriorating relative to tax competition. …
Persistent link: https://www.econbiz.de/10001757867
Cover Image
On federal transfers and incentives
Altemeyer-Bartscher, Martin - 2010
Persistent link: https://www.econbiz.de/10009125463
Cover Image
Federal tax competition and the efficiency consequences for local taxation of revenue equalization
Kotsogiannēs, Chrēstos (contributor) - 2007
Persistent link: https://www.econbiz.de/10003652969