The number of parties in government is usually considered to increase spending. We show that this is not necessarily the case. Using a new method to detect close election outcomes in multi-party systems, we isolate truly exogenous variation in the type of government. With data from...

En este trabajo se construyen series homogeneizadas de financiacion a competencias homogeneas e igual esfuerzo fiscal para las comunidades autonomas de regimen comun durante el periodo 2002-12, asi como series complementarias de financiacion por caja y financiacion destinada a competencias...

Itaya et al. (2014) study the conditions for sustainability and stability of capital tax coordination in a repeated game model with tax-revenue maximizing governments. One of their major results is that the grand tax coalition is never stable and sustainable. The purpose of this note is to prove...

Evidence suggests that excise taxes on tobacco improve fetal health. It remains unknown if smoke exposure causes lasting harm to children. I find that a one dollar increase in the state cigarette excise tax causes a 10% decrease in sick days from school, and a 4.5% decrease in the likelihood of...

The canonical theory of taxation holds that the incidence of a tax is independent of the side of the market which is responsible for remitting the tax to the government. However, this prediction does not survive in certain circumstances, for example when the ability to evade taxes differs across...

Family entrepreneurs in all honesty cannot grasp this new concept. Just now, while we are still experiencing a worldwide financial and economic crisis, which has by no means been overcome yet, there is talk of increasing taxation of assets. In recent years, small and medium-sized and larger...

The reintroduction of a wealth tax in Germany would not contribute to more fairness in terms of the ability to pay principle. On the contrary: Since wealth in form of human capital is not taxed, a wealth tax would lead to a massive unequal treatment of people with the same ability to pay. The...

En este trabajo se analiza el esfuerzo fiscal que realizan los municipios guatemaltecos sobre el recaudo de su principal ingreso tributario, el Impuesto Único Sobre Inmuebles (IUSI). Los resultados del estudio indican que el esfuerzo fiscal municipal es bajo y lejano a su potencial en el caso...

It is well-known that unit-based pricing systems have a significant effect on the quantity of collected waste. Part of this effect may, however, result from a selection bias or environmental activism effect. Based on a pooled cross-section for the Netherlands for 1998- 2005 we show that despite...

En este trabajo se construyen series homogeneizadas de financiacion a competencias homogeneas para las comunidades autonomas de regimen comun durante el periodo 2002-10, asi como series complementarias de financiacion por caja y financiacion destinada a competencias singulares. Tambien se...