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Wealth tax mobility and tax coordination

Agrawal, David R.; Foremny, Dirk; Martínez-Toledano, Clara - 2024

We study the effects of decentralized wealth taxation on mobility and the effectiveness of tax coordination at … positive tax rates. We find the mobility responses to wealth taxes are within the range of prior estimates with respect to … income taxes. However, wealth tax mobility responses generate losses to personal income tax revenues that are six times …

Persistent link: https://www.econbiz.de/10014514893

Public provision and local income tax competition

Kuhlmey, Florian; Hintermann, Beat - 2016

We extend the literature on local income tax competition by allowing for inter-jurisdictional spillovers and imperfect rivalry in consumption of a publicly provided good. Comparing decentralized second-best results of a theoretical model with an efficient benchmark, we identify three...

Persistent link: https://www.econbiz.de/10011436089

Income tax competition at the state and local level in Switzerland

Feld, Lars P.; Kirchgässner, Gebhard - 2000

Tax competition is supposed to lead to inefficiencies in the provision of public goods and difficulties for decentralized redistribution. A necessary condition for these ef fects to occur is that residence and location decisions are determined by fiscal considerations. In this paper, the impact...

Persistent link: https://www.econbiz.de/10009781508

Tax decentralization notwithstanding regional disparities

Bellofatto, Antonio Andrés; Besfamille, Martin - 2019

In assessing the desirability for tax decentralization reforms, a dilemma between efficiency and redistribution emerges. By limiting the ability of the central government to redistribute resources towards regions in financial needs, decentralization curbs incentives for excessive subnational...

Persistent link: https://www.econbiz.de/10011997044

Decentralized taxation and the size of government : evidence from Swiss state and local governments

Feld, Lars P.; Kirchgässner, Gebhard; Schaltegger, … - 2003

According to the Leviathan-Model, fiscal federalism is seen as a binding constraint on a revenue-maximizing government. The competitive pressure of fiscal federalism is supposed to reduce public sector size as compared to unitary states. However, empirical results concerning the Leviathan...

Persistent link: https://www.econbiz.de/10011404625

Taxes in cities

Marius, Brülhart; Bucovetsky, Sam; Schmidheiny, Kurt - 2014

Most cities enjoy some autonomy over how they tax their residents, and that autonomy is typically exercised by multiple municipal governments within a given city. In this chapter, we document patterns of city-level taxation across countries, and we review the literature on a number of salient...

Persistent link: https://www.econbiz.de/10010396544

Environmental tax reform in a federation with rent-induced migration

Garon, Jean-Denis; Séguin, Charles - 2015

We study the welfare effects of a revenue-neutral green tax reform in a federation. The reform consists of increasing a tax on a polluting input and reducing that on labor income. Households are fully mobile within the federation. Regions are unequally endowed with a nonrenewable natural...

Persistent link: https://www.econbiz.de/10010496890

Source-based versus residence-based capital income taxes in a dynamic model

Lejour, Arjan - In: European journal of political economy 14 (1998) 3, pp. 529-541

Persistent link: https://www.econbiz.de/10001247266

Evolutionary stability in fiscal competition

Wagener, Andreas - 2016

In fiscal interaction, a policy is evolutionarily stable if, once adopted by all governments, jurisdictions that deviate from it fare worse than those that stick to it. Evolutionary stability is the appropriate solution concept for models of imitative learning (policy mimicking). We show that...

Persistent link: https://www.econbiz.de/10011436093

Tax competition in a fiscal union with decentralized leadership

Köthenbürger, Marko - 2003

-post federal policy internalizes horizontal fiscal externalities, insulating tax policy from capital mobility. Federal policy …

Persistent link: https://www.econbiz.de/10011507899