This paper analyzes the impact of fiscal federalism on income inequality and redistribution. Theoretically … setting in Switzerland to study the issue empirically. According to our findings tax decentralization tends to reduce … concentration in pre- and after-tax income without additional redistribution via progressive taxes. It is, however, crucial to …

This paper analyzes the impact of fiscal federalism on income inequality and redistribution. Economic theory delivers … on the ideal institutional setting of federalism in Switzerland. According to our findings, decentralization actually … decentralization is counteracted by the interaction with jurisdictional fragmentation. Interestingly, it is not redistribution via …

this pattern and tests them in a natural experiment from Germany. The first hypothesis is that fiscal redistribution … the perspective of local governments; the second is that a desire for redistribution within jurisdictions induces a shift … taxation serves as a Pigouvian intervention to correct externalities. The empirical analysis supports redistribution between …

this pattern and tests them in a natural experiment from Germany. The first hypothesis is that fiscal redistribution … the perspective of local governments; the second is that a desire for redistribution within jurisdictions induces a shift … taxation serves as a Pigouvian intervention to correct externalities. The empirical analysis supports redistribution between …

The link between federalism and economic performance is still ambiguous. Aiming at clarification, we improve on a … widespread shortcoming by measuring federalism not just by one variable but by various institutions that constitute it. To this … end, Switzerland provides for a laboratory as its 26 cantons share a common framework, while the extent of federalism …