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Online shopping can redistribute local tax revenue from urban to rural America

Agrawal, David R.; Shybalkina, Iuliia - 2023

What is the effect of e-commerce on the geographic distribution of local sales tax revenues? Using COVID-19 as a shock to online shopping and hand-collected high-frequency data on local sales tax revenue, we document an important shift in the state and local public finance landscape. As...

Persistent link: https://www.econbiz.de/10013486075

Remittance rules and the distribution of local tax revenue : evidence after wayfair

Agrawal, David R.; Shybalkina, Iuliia - 2024

Requiring firms, rather than individuals, to remit sales taxes improves tax compliance. In the U.S., this shift toward firm-based remittance rules for remote purchases occurred gradually after South Dakota v. Wayfair. Using comprehensive and high-frequency local sales tax revenue data, we show...

Persistent link: https://www.econbiz.de/10014637287

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

Migration and tax yields in a devolved economy

Foreman-Peck, James S.; Zhou, Peng - 2016

Households may migrate between jurisdictions to secure preferred mixes of collectively sup-plied services and taxation. But devolution of taxes to sub-national jurisdictions could reduce expected tax revenue if some move to lower tax regimes, constraining devolved government policy. This paper...

Persistent link: https://www.econbiz.de/10011540007

The effects of intergovernmental transfers on the local fiscal incentives of Brazilian municipalities

Alves, Pedro Jorge Holanda; Araujo, Jevuks Matheus de - In: Journal of government and economics : JGE 13 (2024), pp. 1-20

The objective of this work is to analyze the impact of fiscal decentralization on the behavior of Brazilian municipal policymakers. This work uses the first three cutoffs of the transfer rules of the Municipal Participation Fund (FPM) and applies a regression discontinuity designs (RDD) to...

Persistent link: https://www.econbiz.de/10015051980

Resource Windfalls, Fiscal Effort and Public Spending : Evidence from Brazilian Municipalities

Postali, Fernando; Rocha, Fabiana - 2009

In 1997, Brazil approved a new law establishing the regulatory framework of oil and gas industry. One of the most … important changes was the distribution of petroleum rents to states and Municipalities. The volume received by each municipality … municipality as well as the number of productive wells next to it. This paper aims at evaluating whether municipalities eligible to …

Persistent link: https://www.econbiz.de/10014204735

Resource Blessing, Revenue Curse? Domestic Revenue Effort in Resource-Rich Countries

Crivelli, Ernesto - 2014

This paper uses a newly constructed revenue dataset of 35 resource-rich countries for the period 1992-2009 to analyze the impact of expanding resource revenues on different types of domestic (non resource) tax revenues. Overall, we find a statistically significant negative relationship between...

Persistent link: https://www.econbiz.de/10013059088

Internet and the structure of public revenue : resource revenue versus non-resource revenue

Gnangnon, Sèna Kimm; Brun, Jean-François - In: Journal of economic structures : JES; the official … 8 (2019) 1, pp. 1-26

This paper examines whether the Internet has led to a shift from reliance on resource revenue towards progressive reliance on non-resource revenue, which is ultimately a sustainable source of public revenue. The analysis has been carried out using a sample of 99 countries, including both...

Persistent link: https://www.econbiz.de/10011972319

Innovative financing for city infrastructure investment by increasing the rate of return from spillover tax revenues

Yoshino, Naoyuki; Hendriyetty, Nella; Lakhia, Saloni; … - 2019

The growing trend of urban city development requires various infrastructure investments, including water supply, electricity, sanitation, transportation, and other supporting facilities. In facing this challenge, many Asian countries experience significant constraints, particularly on the issues...

Persistent link: https://www.econbiz.de/10012031081

Direct Distribution of Oil Revenues in Venezuela : A Viable Alternative?

Rodriguez, Pedro L. - 2013

Venezuela is a textbook example of a resource-dependent country — between 1950 and 2008, oil generated over a trillion dollars of income for the state. Nevertheless, Venezuela currently combines an economy that is stagnant, despite high oil prices, with an increasingly authoritarian...

Persistent link: https://www.econbiz.de/10013085948