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Vertical income tax externalities and fiscal interdependence : evidence from the US
Esteller-Moré, Alejandro; Solé-Ollé, Albert - 1999
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
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Vertical income tax externalities and fiscal interdependence : evidence from the US
Esteller-Moré, Alejandro; Solé-Ollé, Albert - 1999
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/10013428252
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Fiscal federalism and income inequality : an empirical analysis for Switzerland
Feld, Lars P.; Frey, Christian; Schaltegger, Christoph A.; … - 2018
This paper analyzes the impact of fiscal federalism on income inequality and redistribution. Theoretically …
Persistent link: https://www.econbiz.de/10011942832
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Fiscal equalization and the tax structure
Holm-Hadulla, Fédéric - 2018
taxation serves as a Pigouvian intervention to correct externalities. The empirical analysis supports redistribution between …
Persistent link: https://www.econbiz.de/10011929809
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Raising taxes through equalization
Smart, Michael (contributor) - 2007
Persistent link: https://www.econbiz.de/10003495798
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An end of federalism without revenue-autonomy? : the effects of fiscal equalization and the new debt brake for the German "Länder"
Thöne, Michael - In: Principles and practices of fiscal autonomy : …, (pp. 135-151). 2015
Persistent link: https://www.econbiz.de/10011448862
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Fiscal federalism and income inequality : an empirical analysis for Switzerland
Feld, Lars P.; Frey, Christian; Schaltegger, Christoph A.; … - 2019
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 …
Persistent link: https://www.econbiz.de/10012125277
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Fiscal federalism and income inequality : an empirical analysis for Switzerland
Feld, Lars P.; Frey, Christian; Schaltegger, Christoph A.; … - In: Journal of economic behavior & organization : JEBO 185 (2021), pp. 463-494
Persistent link: https://www.econbiz.de/10012601325
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Centralization, Fiscal Federalism and Private School Attendance
Nechyba, Thomas J. - 2021
attendance. In particular, the common perception that centralization of public school finance will necessarily lead to greater … centralization involves an extreme equalization of the kind observed in California. Furthermore, if centralization occurs through … schools in centralizing states imply that general public school quality does not drop as a result of such centralization …
Persistent link: https://www.econbiz.de/10013230372
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Centralization, Fiscal Federalism and Private School Attendance
Nechyba, Thomas J. - 2001
attendance. In particular, the common perception that centralization of public school finance will necessarily lead to greater … centralization involves an extreme equalization of the kind observed in California. Furthermore, if centralization occurs through … schools in centralizing states imply that general public school quality does not drop as a result of such centralization …
Persistent link: https://www.econbiz.de/10012470365