منابع مشابه
Vertical Fiscal Externalities and the Environment
We show that imposition of a state-level environmental tax in a federation crowds out preexisting federal taxes. We explain how this vertical fiscal externality can lead unilateral statelevel environmental policy to generate a welfare gain in the implementing state, at the expense of other states. Using a computable general equilibrium model of the Canadian federation, we show that vertical fis...
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Federal structures create the possibility of vertical tax externalities between levels of government, with the private sector’s response to the tax policy decisions of one level affecting the tax base of the other. Such effects arise most obviously when both levels of government co-occupy the same tax base. This paper reviews and extends recent results on the implications of such externalities ...
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In analyses of the optimal design of government programs, an important consideration is the extent to which a program can impact labour market outcomes. Typically, such analyses consider one government program in isolation, abstracting away from other roles of government, and thereby ignoring “fiscal externalities,” or the effects of the program’s labour market impacts on income tax revenues. T...
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Theoretical and empirical results suggest that there are externalities to childbearing, but those results usually assume that these externalities accrue uniformly within a homogeneous population. We advance this argument by developing separate estimates of the fiscal externalities associated with parents—those who devote time or material resources to minor children—and nonparents. Our analysis ...
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Fiscal externalities across jurisdictions can arise from imperfect tax enforcement and the avoidance behavior of taxpayers. Base shifting to low tax jurisdictions tends to generate positive fiscal externalities, while understating the overall tax liability leads to negative fiscal externalities when the tax base is apportioned across jurisdictions. While much of the literature has focused on ba...
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ژورنال
عنوان ژورنال: International Tax and Public Finance
سال: 2004
ISSN: 0927-5940
DOI: 10.1023/b:itax.0000021970.40929.9a