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Fiscal equalization and the tax structure

Holm-Hadulla, Fédéric - 2018

Sub-national governments often finance substantial parts of their budgets via taxes on capital or other mobile factors - despite having access to alternative, less distortionary, revenue sources. This paper develops three hypotheses to explain this pattern and tests them in a natural experiment...

Persistent link: https://www.econbiz.de/10011929809

Efficient Revenue Sharing and Upper Level Governments : Theory and Application to Germany

Buettner, Thiess; Hauptmeier, Sebastian; Schwager, Robert - 2008

Recent literature has emphasized that redistributive grant systems may tend to internalize fiscal externalities arising from tax competition. This paper further explores the conditions under which local grant systems enforced by the state government will enhance efficiency. A system of...

Persistent link: https://www.econbiz.de/10014059393

Efficient Revenue Sharing and Upper Level Governments : Theory and Application to Germany

Buettner, Thiess; Hauptmeier, Sebastian; Schwager, Robert - 2021

Persistent link: https://www.econbiz.de/10013317654

The Interpretation of Plurilingual Tax Treaties : Routine Interpretation — A Refutation

Resch, Richard Xenophon - 2020

Based on an analysis of 3,844 tax treaties, the Vienna Convention on the Law of Treaties and its Commentaries (VCLT), and case law of various domestic and international courts.The current orthodoxy maintains that courts are not required to compare all language texts of a plurilingual treaty but...

Persistent link: https://www.econbiz.de/10012850635

Testing the Models of Tax Compliance : The Use-Tax Experiment

Thimmesch, Adam B. - 2016

Researchers in a number of fields have explored the question of why people voluntarily comply with the tax laws. The resulting scholarship suggests that a number of factors influence that decision, but the precise role of, and interaction between, those factors continue to be subjects of debate....

Persistent link: https://www.econbiz.de/10014137603

Fiscal Federalism as Risk-Sharing : The Insurance Role of Redistributive Taxation

Brooks, John R. - 2015

In addition to funding government and redistributing income, a redistributive tax-and-transfer system, and a progressive income tax in particular, provides insurance against the risk of uncertain future income. By providing for high taxes for high incomes, and low taxes, exemptions, and...

Persistent link: https://www.econbiz.de/10014037135

Regional subsidies and interregional labor movement

Matsuzaki, Daisuke; Ono, Yoshiyasu - 2018

When a government considers a subsidy for an underdeveloped region, it has several options: the subsidies can be for … production or worker immigration. Under full employment, replacing the lump-sum subsidy with the other subsidies benefit (harm … the recipient and non-recipient regions, production and employment subsidies benefit, but a wage subsidy harms, the …

Persistent link: https://www.econbiz.de/10011903804

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

Balanced budget government spending in a small open regional economy

Lecca, Patrizio; McGregor, Peter G.; Swales, John Kim - 2012

Scotland is engaged in a lively and on-going debate on greater fiscal autonomy and independence, which is politically controversial, especially in respect of tax-varying powers. The Scottish Parliament has the power to make a balanced-budget adjustment in public expenditure by varying the basic...

Persistent link: https://www.econbiz.de/10011507604

Tax competition and fiscal equalization under corporate income taxation

Liesegang, Caterina; Runkel, Marco - 2016

This paper challenges the view that tax base equalization by the so-called Representative Tax System (RTS) removes inefficient undertaxation in corporate tax competition. The innovation of the paper is that it focuses on a tax on corporate income, instead of the unit tax on capital considered in...

Persistent link: https://www.econbiz.de/10011509514

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