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This paper analyzes the impact of fiscal federalism on income inequality and redistribution. Theoretically …
Persistent link: https://www.econbiz.de/10011942832
decentralization ; fiscal federalism ; vertical interactions ; partial decentralization ; elections …
Persistent link: https://www.econbiz.de/10009301206
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effects of federalism by drawing on a simple dummy variable neglect potentially important institutional details. Based on a … pricipal component analysis, seven aspects of both federalism and decentralization are used as variables for explaining … that institutional details do, indeed, matter. Different aspects of federalism im pact on the outcome variables in …
Persistent link: https://www.econbiz.de/10003849436
federalism by employing a simple dummy variable neglect potentially important institutional details. Based on a principal … component analysis, seven aspects of both federalism and decentralization are used as variables for explaining differences in (1 … institutional details do, indeed, matter. Different aspects of federalism impact on the outcome variables to different degrees. This …
Persistent link: https://www.econbiz.de/10003882595
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Persistent link: https://www.econbiz.de/10011448862
Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of government affects the tax base of the other. This paper carries out a theoretical analysis of the interdependent tax-setting decisions of federal and regional governments,...
Persistent link: https://www.econbiz.de/10011442846
Tax competition arguments suggest that governements that operate in an open economy (such as local governments) should not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local governments in many countries, and such reliance changes...
Persistent link: https://www.econbiz.de/10011443043