منابع مشابه
Fiscal federalism and lobbying
Article history: Received 18 April 2005 Received in revised form 20 March 2008 Accepted 7 May 2008 Available online 24 May 2008 Which government functions should be decentralized (resp. centralized) once lobbying behavior is taken into account?We find that the answer largely depends on how the interests of the regional lobbies are positioned with respect to the function to be decentralized (res...
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fiscal equalization is the process through which a central government makes funds available to lower level governments with the objective of reducing the degree of inequality in the revenues that such governments can raise using their own revenue instruments.’ While the proximate objective is concerned with revenues, the ultimate objective may be to reduce inequalities in public expenditure.2 E...
متن کاملAgglomeration , tax competition , and fiscal equalization
This paper analyzes the impact of fiscal equalization on asymmetric tax competition when positive agglomeration externalities are present. It shows that equalization of standardized tax revenue improves the spatial allocation of capital provided that agglomeration externalities are sufficiently strong. JEL Classification: R12, H71, H73.
متن کاملFiscal Equalization and Decentralized Tax Enforcement
We study tax evasion and decentralized tax enforcement in a federal economy with mobile capital and the endogenous formation of multiregional companies. Regions use their enforcement policy as a strategic instrument to engage in fiscal competition. Within this framework, we analyze the uncoordinated policy choice under formula apportionment (FA) and compare it to the incentives which derive fro...
متن کاملFiscal Equalization as a Coordination Device
Taxing capital in open economies su¤ers from a rather wasteful tax competition. According to Konrad & Schjelderup (1999) harmonizing capital income taxes within a subgroup of countries is bene cial to all countries. Although economists and politicians advocate a coordinated tax policy within a federation or a federal system like the EU they favor national tax sovereignty over a harmonization of...
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ژورنال
عنوان ژورنال: International Tax and Public Finance
سال: 2016
ISSN: 0927-5940,1573-6970
DOI: 10.1007/s10797-016-9415-2