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Testing the Tax Competition Theory: How Elastic are National Tax Bases in OECD Countries?

Riedl, Aleksandra; Rocha-Akis, Silvia - CESifo - 2009

To what extent do countries' corporate income tax (CIT) rates attract foreign tax bases? What are the revenue implications of a unilateral tax reduction when tax bases are internationally mobile? These questions are explored using a panel of annual data from 17 OECD countries spanning the period...

Persistent link: https://www.econbiz.de/10004979400

Partial Fiscal Decentralization and Sub-National Government Fiscal Discipline: Empirical Evidence from OECD Countries

Asatryan, Zareh; Feld, Lars P.; Geys, Benny - CESifo - 2015

Recent theoretical research suggests that financing sub-national governments’ expenditure out of own revenue sources is …

Persistent link: https://www.econbiz.de/10011212074

Lost in America: Evidence on Local Sales Taxes from National Panel Data

Agrawal, David - CESifo - 2014

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

Persistent link: https://www.econbiz.de/10010888456

Stable and Sustainable Global Tax Coordination with Leviathan Governments

Eichner, Thomas; Pethig, Rüdiger - CESifo - 2014

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/10010877774

Corporate Income Taxation of Multinationals and Fiscal Equalization

Liesegang, Caterina; Runkel, Marco - CESifo - 2009

This paper investigates the effect of fiscal equalization on the efficiency properties of corporate income tax rates chosen by symmetric countries in a Nash tax competition game under the taxation principles of Separate Accounting and Formula Apportionment. Fiscal equalization ensures efficiency...

Persistent link: https://www.econbiz.de/10005010156

Fiscal Decentralization and Economic Growth in OECD Countries: Is there a Relationship?

Baskaran, Thushyanthan; Feld, Lars P. - CESifo - 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 causes lower growth rates, we find that this result is not...

Persistent link: https://www.econbiz.de/10005013046

State Investment Tax Incentives: A Zero-Sum Game?

Chirinko, Robert S.; Wilson, Daniel J. - CESifo - 2007

Though the U.S. federal investment tax credit (ITC) was permanently repealed in 1986, state-level ITCs have proliferated over the last few decades. Are these tax incentives effective in increasing investment within the state? How much of this increase is due to investment drawn away from other...

Persistent link: https://www.econbiz.de/10005094197

Using a Discontinuous Grant to Identify the Effect of Grants on Local Taxes and Spending

Dahlberg, Matz; Mörk, Eva; Rattsø, Jørn; Ågren, Hanna - CESifo - 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/10005766216

Partial Tax Coordination in a Repeated Game Setting

Itaya, Jun-ichi; Okamura, Makoto; Yamaguchi, Chikara - CESifo - 2010

This paper addresses the problem of partial tax coordination among regional or national sovereign governments in a …

Persistent link: https://www.econbiz.de/10008511608

Application of Regionally Varying Additionality Degrees in the Practice of EU Cohesion Policy

Nam, Chang Woon; Wamser, Georg - CESifo - 2010

national regional policy funds. The benchmark for the co-funding is that the EU bears 50% of total costs associated with … regional projects eligible for EU support. In some regions, however, the EU contribution has reached 85% of total costs. This … study examines how such additionality degrees are determined. Our findings indicate that the regional variation of …

Persistent link: https://www.econbiz.de/10008534011