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Tax decentralization notwithstanding regional disparities

Bellofatto, Antonio Andrés; Besfamille, Martin - 2019

In assessing the desirability for tax decentralization reforms, a dilemma between efficiency and redistribution emerges. By limiting the ability of the central government to redistribute resources towards regions in financial needs, decentralization curbs incentives for excessive subnational...

Persistent link: https://www.econbiz.de/10012018298

Vertical tax competition in Brazil: Empirical evidence for ICMS and IPI in the period 1995-2009

da Costa Campos, Rodolfo Herald; Ferreira, Roberto Tatiwa; … - In: EconomiA 16 (2015) 1, pp. 111-127

The main objective of this study is to quantify the impact caused by changes in federal tax on the tax policy of the Brazilian states, considering the presence of horizontal tax competition between states. Using panel data covering 26 Brazilian states plus the Federal District during the period...

Persistent link: https://www.econbiz.de/10011858431

Horizontal and Vertical Tax Externalities in a Multicountry World

Crivelli, Ernesto; Volpe Martincus, Christian - 2007

Recent contributions on tax competition recognize the interaction between both horizontal and vertical tax externalities in a single federation. In this paper, we extend the theoretical analysis to a framework with multiple federations (a Union). We show that the relative size of a federation in...

Persistent link: https://www.econbiz.de/10010263189

Fiscal federalism and economic performance: evidence from Swiss cantons

Feld, Lars P.; Kirchgässner, Gebhard; Schaltegger, … - 2004

The advantages and disadvantages of fiscal federalism are widely discussed in economics and political science. While some authors argue that federalism favors individual initiatives and serves as a market preserving device, others emphasize the dangers arising from an increasing corruption and...

Persistent link: https://www.econbiz.de/10010265752

Fiscal decentralization and economic growth in OECD countries : is there a relationship?

Baskaran, Thushyanthan; Feld, Lars P. - 2009

We study the relationship between fiscal decentralization and economic growth for 23 OECD countries from 1975 to 2001 by using new panel data on sub-federal tax autonomy. While initial estimations suggest that fiscal decentralization causes lower growth rates, we find that this result is not...

Persistent link: https://www.econbiz.de/10010273795

Tax competition and income sorting : evidence from the Zurich metropolitan area

Schaltegger, Christoph A.; Somogyi, Frank; Sturm, Jan-Egbert - 2009

In this paper, we provide empirical evidence for the influence of income taxes on the choice of residence of taxpayers at the local level. The fact that Swiss communities can individually set tax multipliers thereby shifting the progressive tax scheme which is fixed at the cantonal (state) level...

Persistent link: https://www.econbiz.de/10010276443

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 … the theoretical model, which reveals that free-riding rises unambiguously in the level of spillovers, whereas the welfare … losses from (1) and (3) depend nonlinearly on the levels of spillovers and rivalry. …

Persistent link: https://www.econbiz.de/10011451406

Taxes in Cities

Brülhart, Marius; Bucovetsky, Sam; Schmidheiny, Kurt - 2014

Most cities enjoy some autonomy over how they tax their residents, and that autonomy is typically exercised by multiple municipal governments within a given city. In this chapter, we document patterns of city-level taxation across countries, and we review the literature on a number of salient...

Persistent link: https://www.econbiz.de/10010398557

The Tax Gradient: Spatial Aspects of Fiscal Competition

Agrawal, David R. - 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/10010531756

Income Tax Competition at the State and Local Level in Switzerland

Feld, Lars P.; Kirchgässner, Gebhard - 2000

Tax competition is supposed to lead to inefficiencies in the provision of public goods and difficulties for decentralized redistribution. A necessary condition for these ef fects to occur is that residence and location decisions are determined by fiscal considerations. In this paper, the impact...

Persistent link: https://www.econbiz.de/10010315000