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Effects of housing transfer taxes on household mobility

Eerola, Essi; Harjunen, Oskari; Lyytikäinen, Teemu; … - 2019

spillovers from mobility or trading across control and treatment groups. We account for these spillovers by combining quasi …-experimental estimate. In our setting, relying only on the quasi-experiment and ignoring the spillovers would lead to a 20% underestimation …

Persistent link: https://www.econbiz.de/10012033276

Taxes in cities

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

Persistent link: https://www.econbiz.de/10011313370

Fiscal equalization, tax salience, and tax competition

Altemeyer-Bartscher, Martin - 2014

Jurisdictions that engage in inter-regional tax competition usually try to attenuate competitive pressures by substituting salient tax instruments with hidden ones. On this effect, we investigate the efficiency consequences of inter-regional tax competition and fiscal equalization in a federal...

Persistent link: https://www.econbiz.de/10010339047

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/10011436089

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

Taxes in cities

Marius, Brülhart; 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/10010396544

Commuting in a federation : horizontal and vertical tax externalities revisited

Sas, Willem - 2014

Persistent link: https://www.econbiz.de/10010423242

Fiscal equalization, tax salience, and tax competition : conference paper

Altemeyer-Bartscher, Martin - 2014

This paper analyzes the efficiency consequences of local revenue policies if jurisdictions try to attenuate the pressures of inter-regional competition for mobile factors by substituting attention-grabbing tax instruments that spotlight an additional tax burden with rather inconspicuous ones. We...

Persistent link: https://www.econbiz.de/10010491115

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

Revenue autonomy preference in German state parliaments : conference paper

Heinemann, Friedrich; Janeba, Eckhard; Moessinger, … - 2013

Federal states in Germany are characterized by low fiscal autonomy. Equalization systems in place balance revenue differences to a considerable extent and states cannot independently set taxes of any major relevance. Although these features of German federalism are notorious for their...

Persistent link: https://www.econbiz.de/10010343779