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Fiscal redistribution and social welfare

Coady, David P.; D'Angelo, Devin; Evans, Brooks - 2019

discussion of fiscal redistribution within the standard social welfare framework, which lends itself to a transparent and … practical evaluation of the extent and determinants of fiscal redistribution. Differences in fiscal redistribution are … decomposed into differences in the magnitude of transfers (fiscal effort) and in the progressivity of transfers (fiscal …

Persistent link: https://www.econbiz.de/10012009467

The real estate transfer tax and government ideology : evidence from the German states

Krause, Manuela; Potrafke, Niklas - 2019

Since 2007 the German state governments have been allowed by a constitutional reform to set real estate transfer tax rates. We exploit this reform and investigate whether government ideology predicts the levels and increases in the real estate transfer tax rates. The results show that leftwing...

Persistent link: https://www.econbiz.de/10012010162

The Incentive Effect of Fiscal Equalization Transfers on Tax Policy

Büttner, Thiess - 2005

A theoretical analysis considers the impact of a typical system of redistributive "fiscal equalization" transfers on the taxing effort of local jurisdictions. More specifically, it shows that the marginal contribution rate, i.e. the rate at which an increase in the tax base is reducing those...

Persistent link: https://www.econbiz.de/10010296386

How can a country 'graduate' from procyclical fiscal policy? Evidence from China

Fuest, Clemens; Xing, Jing - 2015

In this study, we analyze the cyclicality of fiscal policies in China during the period 1978-2013. We find that the cyclicality of local government spending in China significantly affects the cyclicality of total government spending. By employing both time-series and province-level panel data,...

Persistent link: https://www.econbiz.de/10011335668

Regional Competition On Tax Administration

Salvadori, Luca; Durán-Cabré, José María; … - 2012

The tax auditing parameters have scarcely been analyzed by the literature as relevant policy-making instruments; however the enforcement strategies are crucial elements of the tax burden. In this paper we show that in a federal framework the tax auditing policies could represent additional tools...

Persistent link: https://www.econbiz.de/10011340688

Are Local Tax Rates Strategic Complements or Substitutes?

Parchet, Raphael - 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/10011340745

How Can a Country 'Graduate' from Procyclical Fiscal Policy? Evidence from China

Fuest, Clemens; Xing, Jing - 2015

Persistent link: https://www.econbiz.de/10011388187

Empirical Evidence On Tax Information Sharing Among Sub-Central Administrations

Salvadori, Luca; Durán-Cabré, José María; … - 2013

The literature on horizontal tax interdependencies offered limited attention to the interactions on administrative policies although they play an important role in determining the total tax revenues collected. The incentive for sub-central tax authorities to share relevant taxpayer-specific...

Persistent link: https://www.econbiz.de/10011397372

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

Bargaining for fiscal control: Tax federalism in Brazil and Mexico, 1870-1940

Martínez Fritscher, André - 2011

This paper studies the historical origins of the federalist institutions in Mexico and Brazil. Using a bargaining game model, I argue that the type of commodities each country produced by the end of the nineteenth Century determined the negotiation power of local governments. This led to the...

Persistent link: https://www.econbiz.de/10010322628