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The Marginal Cost of Raising Tax Revenue and Redistributing Income

Allgood, Sam; Snow, Arthur - 1998

We present analytic formulas for calculating marginal welfare costs when taxes are levied against the wages of a heterogeneous population of households and marginal tax revenue finances either the supply of a public good or lump-sum transfers. The formulas are applied to explain the wide...

Persistent link: https://www.econbiz.de/10014208639

Rendas do Petróleo e Tributos Locais : Uma Análise de Propensity Score (Oil Windfalls and Local Tax in Brazil: A Propensity Score Analysis)

Carnicelli, Lauro - 2018

oil windfalls - royalties and special participation - on benefited Municipalities have been intensified. This article aims … municipalities treated with oil resources. The aim is to investigate whether these transfers reduce the own tax effort of cities … covered by such revenues. For this, we applied the Double Robust method to a panel of municipalities observed from 2000 to …

Persistent link: https://www.econbiz.de/10012940168

Sub-national governments' tax structure in the European Union countries

Trasberg, Viktor - 2015

The paper analyses the European Union sub-national governments' tax revenue structures and their dynamic during the last decades. Tax composition obtained a considerable interest during the recent years, particularly after the recent global financial and economic crisis. In many European Union...

Persistent link: https://www.econbiz.de/10011481730

Property taxes and dynamic inefficiency : a orrection of a "correction"

Hellwig, Martin - 2020

According to Homburg's (2014) comment on Kim and Lee (1997), an ad-valorem property tax on land cannot cause dynamic ineffi ciency of equilibrium allocations in an overlapping-generations model unless the tax is "confiscatory", i.e., equal to or greater than land rents. With such a tax, Homburg...

Persistent link: https://www.econbiz.de/10012242764

Externalities of extreme natural disasters on local tax capacity

Ayala García, Jhorland; Dall'Erba, Sandy; Ridley, … - 2021

Persistent link: https://www.econbiz.de/10012631754

Municipal financing opportunities in Canada : how do cities use their fiscal space?

Meloche, Jean-Philippe; Vaillancourt, François - 2021

Persistent link: https://www.econbiz.de/10012497067

How to increase local revenue in bulgaria : mission (im)possible?

Kalcheva, Desislava Zheleva - In: The review of economic and business studies : REBS 15 (2022) 1, pp. 101-121

Persistent link: https://www.econbiz.de/10013470608

Firms' willingness to pay local business tax : the impact of trust and public goods

Giese, Henning; Heinemann-Heile, Vanessa - 2024

This study analyzes whether and to what extent the provision of public goods and firms' trust in local governments' handling of local business tax revenues are associated with firms' willingness to pay local business tax. Using survey data on German small- and medium-sized firms, we find that...

Persistent link: https://www.econbiz.de/10015069681

Recent Literature on Taxable-Income Elasticities

Giertz, Seth - Volkswirtschaftliche Fakultät, … - 2004

assessing the efficiency implications of tax rate changes. It then discusses the major methodological issues and obstacles …

Persistent link: https://www.econbiz.de/10005039971

Efficient regional taxes in the presence of mobile creative capital

Batabyal, Amitrajeet A.; Nijkamp, Peter - In: The review of regional studies : a joint publ. of the … 52 (2022) 2, pp. 198-209

Persistent link: https://www.econbiz.de/10014251711