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Wealth tax mobility and tax coordination

Agrawal, David; Foremny, Dirk; Martínez-Toledano, Clara - 2023

Persistent link: https://www.econbiz.de/10014429828

Paraísos fiscales, wealth taxation, and mobility

Agrawal, David R.; Foremny, Dirk; Martínez-Toledano, Clara - 2020 - Version December 2020

Persistent link: https://www.econbiz.de/10012615172

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

Ad valorem taxation, equalisation and commuting in a federation : horizontal and vertical tax externalities revisited

Sas, Willem - 2015

In this paper, commuting is introduced to a federal economy where benevolent lower-level (state) governments levy an ad valorem tax on labour income. This results in inefficiently low levels of taxation, even when households as a whole do not migrate. Indeed, rather than attracting more workers...

Persistent link: https://www.econbiz.de/10011480251

Fiscal equalization, tax salience, and tax competition : conference paper

Altemeyer-Bartscher, Martin - 2014

This paper analyzes the efficiency consequences of local revenue policies if jurisdictions try to attenuate the pressures of inter-regional competition for mobile factors by substituting attention-grabbing tax instruments that spotlight an additional tax burden with rather inconspicuous ones. We...

Persistent link: https://www.econbiz.de/10010491115

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

Decentralization with porous borders : public production in a federation with tax competition and spillovers

Armbruster, Stephanie; Hintermann, Beat - 2019

We analyze the strategic interaction of regional and federal governments using a model that includes fiscal externalities in the form of inter-regional capital tax competition and technical externalities in the form of inter-regional spillovers. The federal government aims to correct for these...

Persistent link: https://www.econbiz.de/10011994863

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

Commuting in a federation : horizontal and vertical tax externalities revisited

Sas, Willem - 2014

Persistent link: https://www.econbiz.de/10010423242

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