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Toward a More General Theory of Revenue Assignments

Martinez-Vazquez, Jorge - 2012

Despite the extensive international experience with the assignments of revenue sources to different levels of government, the public finance literature still lacks a general theory of revenue assignments. Two sets of arguments have been separately developed in the literature to explain and guide...

Persistent link: https://www.econbiz.de/10013096565

Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia

Brosio, Giorgio - 2012

This paper address options for restructuring the revenue system of Bolivia's subnational governments, particularly prefectures, emphasizing reduction of dependence on natural resources and strengthening of subnational tax autonomy. The paper additionally identifies tax instruments or tax bases...

Persistent link: https://www.econbiz.de/10013105409

Tools to Address Illinois Revenue : Increasing Sin Taxes

Reif, Julian - 2015

In this report, I estimate the revenue that could be generated by increasing Illinois sin taxes on cigarettes, alcohol, and gambling. I discuss the efficiency and distributional effects of those taxes, as well as potential savings from a reduction in cigarette and alcohol consumption

Persistent link: https://www.econbiz.de/10013018035

Using a discontinuous grant rule to identify the effect of grants on local taxes and spending

Dahlberg, Matz; Mörk, Eva; Rattsø, Jørn; Ågren, Martin - 2006

When investigating the effects of federal grants on the behavior of lower-level governments, it is hard to defend the handling of grants as an exogenous factor affecting local governments; federal governments often set grants based on characteristics and performance of local governments. In this...

Persistent link: https://www.econbiz.de/10010321636

Intergovernmental fiscal transfers and tax efforts : regression-discontinuity analysis for Japanese local governments

Miyazaki, Takeshi - In: Regional science & urban economics 84 (2020), pp. 1-14

Persistent link: https://www.econbiz.de/10012534747

Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb : eine kostengünstige Alternative zu "Thin Capitalization Rules"?

Rumpf, Dominik - 2008

Dieser Beitrag untersucht die Wirkungen der Zinsbereinigung des Eigenkapitals auf das zu erwartende Steueraufkommen und auf den internationalen Steuerwettbewerb. Ausgangspunkt hierfür ist eine modelltheoreti-sche Untersuchung des Zusammenhanges zwischen Kapitalmarktrenditen und...

Persistent link: https://www.econbiz.de/10003872091

What Does it Cost Society to Raise a Dollar of Tax Revenue? The Marginal Cost of Public Funds

Dahlby, Bev - 2012

The marginal cost of public funds measures the welfare loss a society incurs in raising an additional dollar of tax revenue. Tax increases distort economic decisions and erode tax bases because of tax avoidance and tax evasion by taxpayers. This Commentary uses econometric estimates of the...

Persistent link: https://www.econbiz.de/10013114956

The effect of land consumption on municipal tax revenue : evidence from Bavaria

Langer, Sebastian; Korzhenevych, Artem - 2017

these effects is one of the key reasons for ongoing land consumption on the side of the municipalities. Some previous case … studies however suggested that these effects might be not large enough especially in rural municipalities and would thus make … this effect between urban and rural municipalities. The largest effects are generated by the BIC area in the large cities …

Persistent link: https://www.econbiz.de/10011763974

Tax Interdependence in American States

Agostini, Claudio A. - 2003

State governments finance their expenditures with multiple tax instruments, so when collections from one source decline, they are typically compensated by greater revenues from other sources. This paper addresses the important question of the extent to which personal and corporate income taxes...

Persistent link: https://www.econbiz.de/10014089234

The State Capacity Ceiling on Tax Rates : Evidence from Randomized Tax Abatements in the DRC

Bergeron, Augustin; Tourek, Gabriel Z.; Weigel, Jonathan - National Bureau of Economic Research - 2023

This paper investigates how tax rates and tax enforcement jointly impact fiscal capacity in low-income countries. We study a policy experiment in the D.R. Congo that randomly assigned 38,028 property owners to the status quo tax rate or to a rate reduction. This variation in tax liabilities...

Persistent link: https://www.econbiz.de/10014372442