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das Konzept des föderalen Wettbewerbs für die bundesdeutsche Finanzverfassung nutzbar gemacht werden kann. Diese …
Persistent link: https://www.econbiz.de/10013433819
The distinct characteristic in James Buchanan’s thinking about federalism in contrast to the traditional theory of … fiscal federalism is his view about fiscal competition. In this paper, it is demonstrated that this thinking went through … federalism literature and concerned with equity and efficiency issues. In the Leviathan approach starting from the midseventies …
Persistent link: https://www.econbiz.de/10010384955
Federal fiscal arrangements are argued to give rise to tacit collusion among competing Leviathans (Brennan and Buchanan, The Power to Tax, CUP, 1980). Though frequently encountered in academic and policy discussions, the cartelization hypothesis has rarely been scrutinized formally. This paper...
Persistent link: https://www.econbiz.de/10011401390
Fiscal federalism concerns the division of policy responsibilities among different levels of government. Many current … favorable to fiscal federalism, yet countries are further decentralizing their fiscal systems. We summarize the efficiency and … introduces readers to theoretical reasons for/against a federalist structure. We discuss how federalism relates to classic …
Persistent link: https://www.econbiz.de/10014477792
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Sub-national governments often finance substantial parts of their budgets via taxes on capital or other mobile factors - despite having access to alternative, less distortionary, revenue sources. This paper develops three hypotheses to explain this pattern and tests them in a natural experiment...
Persistent link: https://www.econbiz.de/10011929809
This paper surveys the nexus between tax competition and the fiscal constitution. We distinguish various approaches to competition between jurisdictions and provide a critique of evolutionary approaches to 'systems competition'. In the main part of the paper, a simple model of horizontal tax...
Persistent link: https://www.econbiz.de/10003779086