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Human capital mobility : implications for efficiency, income distribution, and policy

Wildasin, David E. - 2014

Mobility of highly-skilled workers affects and is affected by labor market conditions, taxes, and other policies. This paper documents the demographic and fiscal importance of international migration, especially in aging societies, reviews the efficiency and distributional effects of mobility,...

Persistent link: https://www.econbiz.de/10010354844

Environmental tax reform in a federation with rent-induced migration

Garon, Jean-Denis; Séguin, Charles - 2015

We study the welfare effects of a revenue-neutral green tax reform in a federation. The reform consists of increasing a tax on a polluting input and reducing that on labor income. Households are fully mobile within the federation. Regions are unequally endowed with a nonrenewable natural...

Persistent link: https://www.econbiz.de/10010496890

Optimal formulas for subnational tax revenue sharing

Ponce Rodríguez, Raúl A.; Kochi, Ikuho - In: Theoretical economics letters 6 (2016) 4, pp. 808-818

Persistent link: https://www.econbiz.de/10011582557

Local spending, transfers, and costly tax collection

Aragon, Fernado M. - In: National tax journal 66 (2013) 2, pp. 343-370

Persistent link: https://www.econbiz.de/10009761275

Asymmetric decentralization, intergovernmental transfers, and expenditure policies of local governments

Li, Yongyou - In: Frontiers of economics in China : selected publications … 13 (2018) 2, pp. 223-248

Persistent link: https://www.econbiz.de/10011891266

Decentralization and overborrowing in a fiscal federation

Guo, Si; Pei, Yun; Xie, Zoe - 2018

-transfers, which distorts the central-local distribution of resources. Applying the model to fiscal decentralization, we find when … decentralization widens local governments' fiscal gap, borrowings by both local and central governments rise. Quantitatively, fiscal … decentralization accounts for from 19 percent to 40 percent of changes in general government debt in Spain during 1988-2006. A …

Persistent link: https://www.econbiz.de/10011895599

Redistribution and regional development under tax competition

Matsumoto, Mutsumi - In: Journal of urban economics 64 (2008) 2, pp. 480-487

Persistent link: https://www.econbiz.de/10003814110

Tax competition and fiscal equalization

Köthenbürger, Marko - In: International tax and public finance 9 (2002) 4, pp. 391-408

Persistent link: https://www.econbiz.de/10001710700

Tax Competition and Fiscal Equalization Under Corporate Income Taxation

Liesegang, Caterina - 2016

This paper challenges the view that tax base equalization by the so-called Representative Tax System (RTS) removes inefficient undertaxation in corporate tax competition. The innovation of the paper is that it focuses on a tax on corporate income, instead of the unit tax on capital considered in...

Persistent link: https://www.econbiz.de/10012984570

Environmental policies of local governments in a federation with equalizing grants, mobile capital, and asymmetric information

Altemeyer-Bartscher, Martin (contributor); … - In: Ökonomische Dynamik in Zentraleuropa : Innovation, …, (pp. 1-22). 2006

Persistent link: https://www.econbiz.de/10003478271