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Bartik, Timothy J. - W.E. Upjohn Institute for Employment Research - 2004

This paper reviews the research literature relevant to economic development incentives provided by state and local governments, and recommends reforms in these incentives. I argue that the main problem with current incentive policies is that state and local governments often provide incentives...

Persistent link: https://www.econbiz.de/10005030689

Austria: Public Sector Inefficiencies Have Become Less Affordable

Fischer, Karin; Gönenç, Rauf; Price, Robert W.R. - Economics Department, Organisation de Coopération et … - 2011

Performance of fiscal policy, while good in international comparison, is not sufficient to prepare for future ageing-related spending increases. Subject to macroeconomic developments, the pace of consolidation could be more ambitious than currently planned, with a view to reducing the debt...

Persistent link: https://www.econbiz.de/10009358637

Tax Decentralization: Solutions for Bulgaria

Pashev, Konstantin - In: Economic Thought journal (2007) 7, pp. 67-88

The study draws on the theory of optimal taxation and the practice in a number of federal and unitary countries to outline the conceptual framework of the allocation of revenue responsibilities among levels of government. À distinction has been made between decentralized tax policy (the power...

Persistent link: https://www.econbiz.de/10005385216

The Tax Gradient: Spatial Aspects of Fiscal Competition

Agrawal, David R. - In: American Economic Journal: Economic Policy 7 (2015) 2, pp. 1-29

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/10011269006

Russian Fiscal Federalism: Impact of Political and Fiscal (De)centralization

Alexeev, Michael; Weber, Shlomo - C.E.P.R. Discussion Papers - 2013

and the elimination of elections of regional governors in 2005 have brought a substantial rise of political centralization … evaluating the response of regional government’s expenditures to changes in the size of the GRP (gross regional product) and to … changes in the region’s tax collections. While the results related to regional shares of tax revenues and expenditures are …

Persistent link: https://www.econbiz.de/10011084505

LOST in America: Evidence on local sales taxes from national panel data

Agrawal, David R. - In: Regional Science and Urban Economics 49 (2014) C, pp. 147-163

This paper studies comprehensive national panel data of local option sales taxes at the monthly frequency. I calculate state-by-month population weighted averages and standard deviations of local sales tax rates. I document ten stylized facts concerning the time series patterns and spatial...

Persistent link: https://www.econbiz.de/10011117447

A note on stable and sustainable global tax coordination with Leviathan governments

Eichner, Thomas; Pethig, Rüdiger - In: European Journal of Political Economy 37 (2015) C, pp. 64-67

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...

Persistent link: https://www.econbiz.de/10011209597

Einwohnerveredelung im Länderfinanzausgleich: Defizite und ein Alternativvorschlag

Mudrack, Tony - In: Schmollers Jahrbuch : Journal of Applied Social Science … 132 (2012) 4, pp. 581-608

The relation between per capita public expenditures und population density is implemented in specific population weights, which are used in the German financial equalization schemes. The population weights simulate above-average financial requirements of regions leading to higher transfers. The...

Persistent link: https://www.econbiz.de/10010764546

Tax competition among local governments: Evidence from a property tax reform in Finland

Lyytikäinen, Teemu - In: Journal of Public Economics 96 (2012) 7-8, pp. 584-595

This paper uses a Finnish policy intervention to study tax competition among local governments. Changes in the statutory lower limits to the property tax rates are used as a source of exogenous variation to estimate the responses of municipalities to tax rates in their neighboring...

Persistent link: https://www.econbiz.de/10011056122

Tax and the city — A theory of local tax competition

Janeba, Eckhard; Osterloh, Steffen - In: Journal of Public Economics 106 (2013) C, pp. 89-100

In this paper we propose a novel theoretical model of tax competition at the local level. Large jurisdictions (cities) compete both locally with smaller neighbouring communities and interregionally with more distant cities, while small jurisdictions (hinterlands) compete only with other...

Persistent link: https://www.econbiz.de/10011056175