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A Repeated Interactions Model of Tax Competition.

Cardarelli, R.; Taugourdeau, E.; Vidal, J.-P. - Groupement de Recherche en Économie Quantitative … - 1999

Models of tax competition usually assume a single period framework. This paper sets up a repeated interactions model of tax competition, and establishes conditions under which fiscal policy harmonization can result from repeated interaction between governments. It is shown that fiscal policy...

Persistent link: https://www.econbiz.de/10005479055

Redistributive Taxation and Migration Under Uncertainty.

Leite-Monteiro, M. - Center for Operations Research and Econometrics (CORE), … - 1997

: under the small country hypothesis, there is no redistribution in equilibrium if workers' migration decisions are taken with … redistributive policy is dependant not only on the relative size of the economies but also on the timing of the migration process …

Persistent link: https://www.econbiz.de/10005634049

Tax Burden and Migration: a Political Economy Theory and Evidence.

Razin, A.; Sadka, E.; Swagel, P. - Foerder Institute for Economic Research, Eitan Berglas … - 1998

The extent of taxation and redistribution policy is generally determined as a political-economy equilibrium by a … balance between those who gain from higher taxes/transfers and those who lose. In a stylized model of migration and human … burden and less redistribution than would be the case with no immigration, even though migrants (naturally) join the pro …

Persistent link: https://www.econbiz.de/10005783674

The redistributive effects of fiscal policy in Mali and Niger

Hounsa, Thierry; Coulibaly, Mohamed; Sanoh, Aly - 2019

This study assesses the redistributive effects of fiscal policy in Mali and Niger. Fiscal policy is poverty increasing in Mali (by 2.4 percentage points) and Niger (2.5 percentage points). This is a result of primarily two factors: indirect taxes (value-added taxes and import duties) and direct...

Persistent link: https://www.econbiz.de/10012051946

Fiscal Decentralisation in Tanzania: For Better of for Worse?

Fjeldstad, O.H. - Wirtschaftswissenschaftliche Fakutät, Universität Zürich - 2001

Tanzania is currently implementing a local government reform aimed at improving public service delivery. An important component of the reform is to increase the fiscal autonomy of local authorities. This policy is encouraged and partly initiated by the donor community. The purpose of this...

Persistent link: https://www.econbiz.de/10005664171

Federal-State Fiscal Arrangements in Malaysia.

Wilson, L-S - John Deutsch Institute for the Study of Economic Policy … - 1996

This is the first of two papers on issues of federal-state finance and intergovernmental transfers in Malaysia. In this paper we outline what we see as the major issues, discuss the theory of the assignment of tax and expenditure powers and the resulting need for intergovernmental transfers, and...

Persistent link: https://www.econbiz.de/10005459386

Tax Competition and Tax Co-Ordination Under Destination and Origin Principles: A Synthesis.

Lockwood, B. - Department of Economics, University of Warwick - 2000

This paper proposes a general framework for analyzing commodity tax competition under destination and origin principles, based on three possible tax spillovers, the consumer price spillover, the producer price/terms of trade spillover, and rent spillovers. A model is presented which can be...

Persistent link: https://www.econbiz.de/10005583097

Federal-State Fiscal Arrangements in Malaysia.

Wilson, L-S - 1996

Persistent link: https://www.econbiz.de/10005646900

Growth and the Public Sector: A Critique of the Critics

Folster, S.; Henrekson, M. - Institutet för Näringslivsforskning (IFN) - 1997

In a recent review article Jonas Agell, Thomas Lindh and Henry Ohlsson (1997) claim that theoretical and empirical evidence does not allow any conclusion on whether there is a relationship between the rate of economic growth and the size of the public sector. They illustrate their conclusion...

Persistent link: https://www.econbiz.de/10005486488

Transfer Pricing : Lessons From Australia. "Striking a Balance".

Elliott, J. - Economics Division, University of Southampton - 1997

In the UK, the Government intends to introduce new transfer pricing rules and include them within the self-assessment tax system. Prior to that, thegovernment intends to publish draft legislation for consultation "to ensure that the new provisions are clear, complience costs are kept to the...

Persistent link: https://www.econbiz.de/10005486642

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