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Fiscal federalism and income inequality : an empirical analysis for Switzerland
Feld, Lars P.; Frey, Christian; Schaltegger, Christoph A.; … - 2018
setting in Switzerland to study the issue empirically. According to our findings tax decentralization tends to reduce … consider the interdependence of decentralization and fragmentation as inequality decreasing effects of decentralization are …
Persistent link: https://www.econbiz.de/10011942832
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Fiscal federalism and income inequality : an empirical analysis for Switzerland
Feld, Lars P.; Frey, Christian; Schaltegger, Christoph A.; … - 2019
on the ideal institutional setting of federalism in Switzerland. According to our findings, decentralization actually … the interdependence of decentralization and fragmentation, since the inequality decreasing effect of fiscal … decentralization is counteracted by the interaction with jurisdictional fragmentation. Interestingly, it is not redistribution via …
Persistent link: https://www.econbiz.de/10012125277
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Incumbent effects and partisan alignment in local elections : a regression discontinuity analysis using Italian data
Bracco, Emanuele; Porcelli, Francesco; Redoano, Michela - 2013 - First version: February 2011, This version: December 2012
This paper provides a simple model to explain effect of political alignment between different tiers of government on policy choices and election outcomes. We derive precise predictions that, as long as voters attribute most of the credit for providing public goods to the local government: (i)...
Persistent link: https://www.econbiz.de/10009690827
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Tax gradient : spatial aspects of fiscal competition
Agrawal, David R. - 2015
State borders create a discontinuous tax treatment of retail sales. In a Nash game, local tax rates will be higher on the low-state-tax side of a border. Local taxes will decrease from the nearest high-tax border and increase from the low-tax border. Using driving time from state borders and all...
Persistent link: https://www.econbiz.de/10010503466
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Fiscal Federalism in Chinese Taxation
Cui, Wei - 2012
The recent policy literature on fiscal federalism in China has concentrated on the large “vertical fiscal gap” resulting in inadequate local provision of public goods and services. Thus there is an evident interest in giving local governments more taxing powers. After a brief historical...
Persistent link: https://www.econbiz.de/10013107447
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The Tax Gradient : Spatial Aspects of Fiscal Competition
Agrawal, David R. - 2015
State borders create a discontinuous tax treatment of retail sales. In a Nash game, local tax rates will be higher on the low-state-tax side of a border. Local taxes will decrease from the nearest high-tax border and increase from the low-tax border. Using driving time from state borders and all...
Persistent link: https://www.econbiz.de/10013023921
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Incumbent Effects and Partisan Alignment in Local Elections : A Regression Discontinuity Analysis Using Italian Data
Bracco, Emanuele; Porcelli, Francesco; Redoano, Michela - 2021
This paper provides a simple model to explain effect of political alignment between different tiers of government on policy choices and election outcomes. We derive precise predictions that, as long as voters attribute most of the credit for providing public goods to the local government: (i)...
Persistent link: https://www.econbiz.de/10013315815
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Vertical tax competition in Brazil : empirical evidence for ICMS and IPI in the period 1995-2009
Campos, Rodolfo Herald da Costa; Ferreira, Roberto Tatiwa; … - In: Economia : revista da ANPEC 16 (2015) 1, pp. 111-127
The main objective of this study is to quantify the impact caused by changes in federal tax on the tax policy of the Brazilian states, considering the presence of horizontal tax competition between states. Using panel data covering 26 Brazilian states plus the Federal District during the period...
Persistent link: https://www.econbiz.de/10011865424
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Taxes, wage capitalization and the ability of states to redistribute income
Giertz, Seth H.; Ramezani, Rasoul - 2018
Local and state governments attempt to lessen after-tax income inequality via progressive taxation. Migration responses of capital and labor undermine such attempts. Location theory predicts that cross-state migration will continue until the redistributive effects from taxation are fully...
Persistent link: https://www.econbiz.de/10012163062
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Intra-Jurisdictional Tax Competition
Klick, Jonathan; Parisi, Francesco - 2006
While much has been written about inter-jurisdictional competition for tax revenues, especially concerning the choice between harmonization and competition, the literature has largely ignored intra-jurisdiction issues. The few articles examining this issue focus on how lower level governmental...
Persistent link: https://www.econbiz.de/10014087229