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Decentralization and Progressive Taxation
Berset, Simon; Schelker, Mark - 2021
panel data and apply causal machine learning methods to identify the effects of decentralization on the statutory tax …
Persistent link: https://www.econbiz.de/10013249653
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Do Party Ties Increase Transfer Receipts in Cooperative Federalism? - Evidence from Germany
Bury, Yannick; Feld, Lars P.; Koehler, Ekkehard A. - 2021
Cooperative fiscal federalism needs a multi-level consent to decide on the allocation of intergovernmental transfers. We study how parliamentary representation of municipalities on the federal level influences the allocation of federal transfers to municipal governments under this type of...
Persistent link: https://www.econbiz.de/10013315289
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Depressing Dependence? Transfers and Economic Growth in the German States, 1975-2005
Baskaran, Thushyanthan; Feld, Lars P.; Necker, Sarah - 2016
Most countries pay substantial intergovernmental transfers to poor regions. Since these transfers are often paid with the aim of achieving regional convergence, they should have a positive effect on economic growth. However, it is equally possible that transfers perpetuate under-development by...
Persistent link: https://www.econbiz.de/10011522555
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The interrelationship between formal and informal decentralization and its impact on sub-central governance performance: The case of Vietnam
Thanh, Thuy Vu; Zouikri, Messaoud; Deffains, Bruno - 2012
formal and informal decentralization across 64 provinces of Vietnam. This paper finds that the formally decentralized system … of public service supply is accommodating the informal one, but informal decentralization in public order provision tends …
Persistent link: https://www.econbiz.de/10010325617
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Free-riding or internalizing? An opportunistic view on decentralization versus centralization
Fiorillo, Fabio; Sacchi, Agnese - 2011
. Given this general framework, the convenience of decentralization versus centralization mainly depends on the interaction … regions. To summarize, from a positive viewpoint, decentralization should not be necessarily pursued only in the absence of …
Persistent link: https://www.econbiz.de/10010274883
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Fiscal decentralization and economic growth in OECD countries : is there a relationship?
Baskaran, Thushyanthan; Feld, Lars P. - 2009
We study the relationship between fiscal decentralization and economic growth for 23 OECD countries from 1975 to 2001 … by using new panel data on sub-federal tax autonomy. While initial estimations suggest that fiscal decentralization … evidence for a negative relationship in a number of additional robustness checks. We thus conclude that fiscal decentralization …
Persistent link: https://www.econbiz.de/10010273795
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Tax Competition with Heterogeneous Capital Mobility
Mongrain, Steeve; Wilson, John D. - 2015
An ongoing debate in the tax competition literature is the desirability for a system of countries, or regions, to restrict the preferential treatment of different forms of capital. A widespread belief is that without such restrictions, countries would aggressively compete for mobile capital,...
Persistent link: https://www.econbiz.de/10011431226
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Tackling Spillovers by Taxing Corporate Income in the European Union at Source
Cnossen, Sijbren - 2016
This paper surveys and evaluates the corporation tax (CT) systems of the Member States of the European Union on the basis of a comprehensive taxonomy of actual and potential regimes, which have as their base either profits, profits and interest, or economic rents. The current regimes give rise...
Persistent link: https://www.econbiz.de/10011451417
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Decentralization and Progressive Taxation
Berset, Simon; Schelker, Mark - 2021
panel data and apply causal machine learning methods to identify the effects of decentralization on the statutory tax …
Persistent link: https://www.econbiz.de/10012493008
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Hidden Havens: State and Local Governments as Tax Havens?
Agrawal, David R. - 2023
An international tax haven is usually a low-tax jurisdiction that seeks to attract investment by foreign investors. But, there are many state and local jurisdictions within federal systems that set zero tax rates on personal or corporate income, consumption, property, and wealth in an effort to...
Persistent link: https://www.econbiz.de/10014377547