create a website

The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions. (2002). Smart, Michael ; Bucovetsky, Sam.
In: CESifo Working Paper Series.
RePEc:ces:ceswps:_767.

Full description at Econpapers || Download paper

Cited: 21

Citations received by this document

Cites: 20

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. .

    Full description at Econpapers || Download paper

  2. Fiscal Equalisation and the Soft Budget Constraint. (2008). Plachta, Robert.
    In: FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge.
    RePEc:zbw:uoccpe:7451.

    Full description at Econpapers || Download paper

  3. Identifying strategic interactions in Swedish local income tax policies. (2008). Ågren, Hanna ; Edmark, Karin.
    In: Journal of Urban Economics.
    RePEc:eee:juecon:v:63:y:2008:i:3:p:849-857.

    Full description at Econpapers || Download paper

  4. Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany. (2006). Hauptmeier, Sebastian ; Büttner, Thiess ; Schwager, Robert.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:4592.

    Full description at Econpapers || Download paper

  5. A Theory of Vertical Fiscal Imbalance. (2006). Tremblay, Jean-François ; Boadway, Robin.
    In: Working Papers.
    RePEc:qed:wpaper:1072.

    Full description at Econpapers || Download paper

  6. Le inefficienze della competizione fiscale: una rassegna dei principali modelli teorici. (2006). Rizzo, Leonzio ; Leonzio, Rizzo .
    In: Economia politica.
    RePEc:mul:jb33yl:doi:10.1428/21650:y:2006:i:1:p:89-120.

    Full description at Econpapers || Download paper

  7. Identifying Strategic Interactions in Swedish Local Income Tax Policies. (2006). Ågren, Hanna ; Edmark, Karin.
    In: Working Paper Series.
    RePEc:hhs:uunewp:2006_022.

    Full description at Econpapers || Download paper

  8. The incentive effect of fiscal equalization transfers on tax policy. (2006). Büttner, Thiess.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:90:y:2006:i:3:p:477-497.

    Full description at Econpapers || Download paper

  9. Steuerwettbewerb und Finanzausgleich. (2006). Büttner, Thiess ; Buttner, Thiess.
    In: ifo Schnelldienst.
    RePEc:ces:ifosdt:v:59:y:2006:i:04:p:12-28.

    Full description at Econpapers || Download paper

  10. Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany. (2006). Hauptmeier, Sebastian ; Büttner, Thiess ; Schwager, Robert ; Buttner, Thiess.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1656.

    Full description at Econpapers || Download paper

  11. The Effective Tax Burden of Companies and on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy. (2005). Elschner, Christina ; Schwager, Robert ; Overesch, Michael ; Lammersen, Lothar .
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:3186.

    Full description at Econpapers || Download paper

  12. The Incentive Effect of Fiscal Equalization Transfers on Tax Policy. (2005). Büttner, Thiess ; Buttner, Thiess.
    In: Center for European, Governance and Economic Development Research Discussion Papers.
    RePEc:zbw:cegedp:37.

    Full description at Econpapers || Download paper

  13. Leviathans, federal transfers, and the cartelization hypothesis. (2005). Koethenbuerger, Marko ; Kothenburger, Marko.
    In: Public Choice.
    RePEc:kap:pubcho:v:122:y:2005:i:3:p:449-465.

    Full description at Econpapers || Download paper

  14. A Theory of Vertical Fiscal Imbalance. (2005). Tremblay, Jean-François ; Boadway, Robin.
    In: Working Papers.
    RePEc:ifr:wpaper:2006-04.

    Full description at Econpapers || Download paper

  15. The Incentive Effect of Fiscal Equalization Transfers on Tax Policy. (2005). Büttner, Thiess ; Buttner, Thiess.
    In: Center for European, Governance and Economic Development Research (cege) Discussion Papers.
    RePEc:got:cegedp:37.

    Full description at Econpapers || Download paper

  16. The Incentive Effect of Fiscal Equalization Transfers on Tax Policy. (2005). Büttner, Thiess ; Buttner, Thiess.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1404.

    Full description at Econpapers || Download paper

  17. On the states behavior with equalization grants. (2005). Martínez, Diego.
    In: Economic Working Papers at Centro de Estudios Andaluces.
    RePEc:cea:doctra:e2005_03.

    Full description at Econpapers || Download paper

  18. Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada. (2004). Smart, Michael ; Mintz, Jack.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:88:y:2004:i:6:p:1149-1168.

    Full description at Econpapers || Download paper

  19. Länderautonomie in der Einkommensteuer: Konsequenzen eines Zuschlagsmodells / Income Tax Autonomy of German States: Reform Options and Consequences. (2003). Büttner, Thiess ; Schwager, Robert ; Buttner, Thiess.
    In: Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik).
    RePEc:jns:jbstat:v:223:y:2003:i:5:p:532-555.

    Full description at Econpapers || Download paper

  20. Strategic Inter–Regional Transfers. (2003). Myles, Gareth ; Hindriks, Jean.
    In: Journal of Public Economic Theory.
    RePEc:bla:jpbect:v:5:y:2003:i:2:p:229-248.

    Full description at Econpapers || Download paper

  21. Fiscal Incentive Effects of the Australian Equalisation System. (2003). Dahlby, Bev ; Warren, Neil.
    In: The Economic Record.
    RePEc:bla:ecorec:v:79:y:2003:i:247:p:434-445.

    Full description at Econpapers || Download paper

References

References cited by this document

    References contributed by barrueco-15413

  1. Brennan, G. and J. Buchanan, 1980, The Power to Tax (Cambridge University Press, New York).

  2. Bucovetsky, S. and J. D. Wilson, 1991, Tax competition with two tax instruments, Regional Science and Urban Economics 21, 333350.

  3. Bucovetsky, S., 1991, Asymmetric tax competition, Journal of Urban Economics 30, 167181.

  4. Bucovetsky, S., M. Marchand, and P. Pestieau, 1998, Tax competition and revelation of preferences for public expenditure, Journal of Public Economics 44, 367390.

  5. Card, D. and A. Payne, 2002, School finance reform, the distribution of school spending, and the distribution of student test scores, Journal of Public Economics 83, 4982.

  6. DePater, J. A. and G. M. Myers, 1994, Strategic capital tax competition: A pecuniary externality and a corrective device, Journal of Urban Economics 36, 6678.

  7. Figuieres, C., J. Hindriks, and G. Myles, 2001, Revenue sharing versus expenditure sharing, mimeo, CORE.

  8. Hayashi, M. and R. Boadway, 2001, An empirical analysis of intergovernmental tax interaction: The case of business income taxes in Canada, Canadian Journal of Economics 34, 481-503.

  9. Keen, M. J. and C. Kotsogiannis, 2002, Does federalism lead to excessively high taxes?, American Economic Review 92, 363-370.

  10. Kehoe, P., 1989, Policy cooperation among benevolent governments may be undesirable, Review of Economic Studies 56, 289-296.

  11. Oates, W. E., 1972, Fiscal Federalism (Harcourt, Brace & Jovanovich, New York).
    Paper not yet in RePEc: Add citation now
  12. Qian, Y. and B. Weingast, 1997, Federalism as a commitment to preserving market incentives, Journal of Economic Perspectives 11, 83-92.

  13. Smart, M., 1998, Taxation and deadweight loss in a system of intergovernmental transfers, Canadian Journal of Economics 31, 189-206.

  14. Tiebout, C., 1956, A pure theory of local expenditure, Journal of Political Economy 44, 416-424.

  15. Wildasin, D. E., 1989, Interjurisdictional capital mobility: Fiscal externality and a corrective sub-sidy, Journal of Urban Economics 25, 193-212.

  16. Wildasin, D. E., 1991, Income redistribution in a common labor market, American Economic Re-view 81, 757-774.

  17. Wilson, J. D., 1986, A theory of interregional tax competition, Journal of Urban Economics 19, 296-315.

  18. Wilson, J. D., 1991, Tax competition with interregional differences in factor endowments, Regional Science and Urban Economics 21, 423-451.

  19. Wilson, J. D., 1999, Theories of tax competition, National Tax Journal 52, 269-304.

  20. Zodrow, G. R. and P. Mieszkowski, 1986, Pigou, Tiebout, property taxation, and the underprovi-sion of local public goods, Journal of Urban Economics 19, 356-370.

Cocites

Documents in RePEc which have cited the same bibliography

  1. From Vienna to Virginia: Exchange, rules, and social cooperation an introduction to the symposium. (2014). Lea, Geoffrey ; Martin, Adam.
    In: The Review of Austrian Economics.
    RePEc:kap:revaec:v:27:y:2014:i:1:p:1-9.

    Full description at Econpapers || Download paper

  2. Tax Competition and Direct Democracy in Local Public Finance - Empirical Work on Switzerland. (2014). Jametti, Mario.
    In: ifo DICE Report.
    RePEc:ces:ifodic:v:12:y:2014:i:1:p:12-17.

    Full description at Econpapers || Download paper

  3. Fiscal Federalism, Decentralization and Economic Growth: Survey and Meta-Analysis. (2014). Schnellenbach, Jan ; Feld, Lars ; Baskaran, Thushyanthan.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_4985.

    Full description at Econpapers || Download paper

  4. Meglio che arare. (2013). Buchanan, James M..
    In: Moneta e Credito.
    RePEc:psl:moneta:2013:14.

    Full description at Econpapers || Download paper

  5. On the desirability of tax coordination when countries compete in taxes and infrastructures. (2013). ZOU, Benteng ; Pieretti, Patrice ; Han, Yutao.
    In: CREA Discussion Paper Series.
    RePEc:luc:wpaper:13-02.

    Full description at Econpapers || Download paper

  6. James M. Buchanan and the European Public Choice Movement: What Did We Learn from Him?. (2013). schneider, friedrich.
    In: Economics working papers.
    RePEc:jku:econwp:2013_24.

    Full description at Econpapers || Download paper

  7. The impact of unions on municipal elections and urban fiscal policies. (2013). Sieg, Holger ; Wang, YU.
    In: Journal of Monetary Economics.
    RePEc:eee:moneco:v:60:y:2013:i:5:p:554-567.

    Full description at Econpapers || Download paper

  8. Nice guys finish last: are people with higher tax morale taxed more heavily?. (2012). Peichl, Andreas ; Fuest, Clemens ; Duncan, Denvil ; Doerrenberg, Philipp.
    In: Cologne Graduate School Working Paper Series.
    RePEc:cgr:cgsser:03-02.

    Full description at Econpapers || Download paper

  9. Nice Guys Finish Last: Are People with Higher Tax Morale Taxed more Heavily?. (2012). Peichl, Andreas ; Fuest, Clemens ; Duncan, Denvil ; Doerrenberg, Philipp.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_3858.

    Full description at Econpapers || Download paper

  10. Do Fiscal Decentralization and Government Fragmentation Affect Corruption In Different Ways? Evidence from a Panel Data Analysis.. (2012). Padovano, Fabio ; Galli, Emma ; Fiorino, Nadia.
    In: International Center for Public Policy Working Paper Series, at AYSPS, GSU.
    RePEc:ays:ispwps:paper1217.

    Full description at Econpapers || Download paper

  11. Positive constitutional economics II—a survey of recent developments. (2011). Voigt, Stefan.
    In: Public Choice.
    RePEc:kap:pubcho:v:146:y:2011:i:1:p:205-256.

    Full description at Econpapers || Download paper

  12. Earmarking and the business cycle: The case of state spending on higher education. (2011). Walker, MaryBeth ; Rork, Jonathan ; Bhatt, Rachana .
    In: Regional Science and Urban Economics.
    RePEc:eee:regeco:v:41:y:2011:i:4:p:352-359.

    Full description at Econpapers || Download paper

  13. Does government decentralization reduce domestic terror? An empirical test. (2011). Fischer, Justina A. V. ; Dreher, Axel ; Fischer, Justina A. V., .
    In: Economics Letters.
    RePEc:eee:ecolet:v:111:y:2011:i:3:p:223-225.

    Full description at Econpapers || Download paper

  14. Colonel Blotto und seine ökonomischen Anwendungen. (2011). Homburg, Stefan.
    In: Perspektiven der Wirtschaftspolitik.
    RePEc:bla:perwir:v:12:y:2011:i:1:p:1-11.

    Full description at Econpapers || Download paper

  15. Decision rules, membership and political centralization in the European Union. (2009). Kyriacou, Andreas.
    In: European Journal of Law and Economics.
    RePEc:kap:ejlwec:v:27:y:2009:i:2:p:143-158.

    Full description at Econpapers || Download paper

  16. State and religion. (2009). Miceli, Thomas ; Cosgel, Metin.
    In: Journal of Comparative Economics.
    RePEc:eee:jcecon:v:37:y:2009:i:3:p:402-416.

    Full description at Econpapers || Download paper

  17. Federalisms Values and the Value of Federalism. (2008). Inman, Robert P..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:13735.

    Full description at Econpapers || Download paper

  18. „Kosten der Kleinheit” und die Föderalismusdebatte in der Schweiz. (2008). Kellermann, Kersten .
    In: Perspektiven der Wirtschaftspolitik.
    RePEc:bla:perwir:v:9:y:2008:i:2:p:196-225.

    Full description at Econpapers || Download paper

  19. From royal to parliamentary rule without revolution: The economics of constitutional exchange within divided governments. (2007). Congleton, Roger.
    In: European Journal of Political Economy.
    RePEc:eee:poleco:v:23:y:2007:i:2:p:261-284.

    Full description at Econpapers || Download paper

  20. The Incentive Effects of Property Taxation: Evidence from Norwegian School Districts. (2006). Rønning, Marte ; Fiva, Jon ; Ronning, Marte.
    In: Discussion Papers.
    RePEc:ssb:dispap:484.

    Full description at Econpapers || Download paper

  21. Tax Morale: A Survey with a Special Focus on Switzerland. (2006). Torgler, Benno ; Schaltegger, Christoph.
    In: Swiss Journal of Economics and Statistics (SJES).
    RePEc:ses:arsjes:2006-iii-4.

    Full description at Econpapers || Download paper

  22. Political Effects on the Allocation of Public Expenditures: Empirical Evidence from OECD Countries. (2006). Potrafke, Niklas.
    In: Discussion Papers of DIW Berlin.
    RePEc:diw:diwwpp:dp653.

    Full description at Econpapers || Download paper

  23. State Capture in a Federation. (2006). Zhuravskaya, Ekaterina ; Yakovlev, Evgeny.
    In: Working Papers.
    RePEc:cfr:cefirw:w0093.

    Full description at Econpapers || Download paper

  24. Föderalismus und Wachstum: Eine vernachlässigte Beziehung. (2005). Fricke, Holger ; Berthold, Norbert .
    In: Discussion Paper Series.
    RePEc:zbw:wuewwb:83.

    Full description at Econpapers || Download paper

  25. Property Taxation as a Determinant of School District Efficiency. (2005). Rønning, Marte ; Fiva, Jon ; Ronning, Marte.
    In: Working Paper Series.
    RePEc:nst:samfok:5105.

    Full description at Econpapers || Download paper

  26. The Economic Case for Fiscal Federalism in Scotland. (2004). MacDonald, Ronald ; Hallwood, Paul.
    In: Working papers.
    RePEc:uct:uconnp:2004-42.

    Full description at Econpapers || Download paper

  27. Do Large Cabinets Favor Large Governments? Evidence from Swiss Sub-federal Jurisdictions. (2004). Schaltegger, Christoph ; Feld, Lars.
    In: Marburg Working Papers on Economics.
    RePEc:mar:volksw:200421.

    Full description at Econpapers || Download paper

  28. The Evolution of a Fiscal Constitution When Individuals are Theoretically Uncertain. (2004). Schnellenbach, Jan.
    In: European Journal of Law and Economics.
    RePEc:kap:ejlwec:v:17:y:2004:i:1:p:97-115.

    Full description at Econpapers || Download paper

  29. Do Large Cabinets Favor Large Governments? Evidence from Swiss Sub-Federal Jurisdictions. (2004). Schaltegger, Christoph ; Feld, Lars.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1294.

    Full description at Econpapers || Download paper

  30. A Theory of Menu Federalism: Decentralization by Political Agreement. (2003). Kyriacou, Andreas ; Congleton, Roger ; Bacaria, Jordi.
    In: Constitutional Political Economy.
    RePEc:kap:copoec:v:14:y:2003:i:3:p:167-190.

    Full description at Econpapers || Download paper

  31. The Tax Man Cometh: Constitutional Principles for Tax Enforcement. (2003). .
    In: Constitutional Political Economy.
    RePEc:kap:copoec:v:14:y:2003:i:2:p:107-118.

    Full description at Econpapers || Download paper

  32. Tax evasion and the psychology of the social contract. (2003). Vihanto, Martti .
    In: Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics).
    RePEc:eee:soceco:v:32:y:2003:i:2:p:111-125.

    Full description at Econpapers || Download paper

  33. Fiscal Flows, Fiscal Balance, and Fiscal Sustainability. (2003). Bird, Richard.
    In: International Center for Public Policy Working Paper Series, at AYSPS, GSU.
    RePEc:ays:ispwps:paper0302.

    Full description at Econpapers || Download paper

  34. Cross Border Health Care: An Analysis of Recent ECJ Rulings. (2002). .
    In: European Journal of Law and Economics.
    RePEc:kap:ejlwec:v:14:y:2002:i:1:p:61-73.

    Full description at Econpapers || Download paper

  35. The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions. (2002). Smart, Michael ; Bucovetsky, Sam.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_767.

    Full description at Econpapers || Download paper

  36. Bargaining Power of Smaller States in Germanys Landerfinanzausgleich 1979-90.. (2001). Strotmann, Harald ; Pitlik, Hans ; Schmid, Gunther.
    In: Public Choice.
    RePEc:kap:pubcho:v:109:y:2001:i:1-2:p:183-201.

    Full description at Econpapers || Download paper

  37. On the politicization of intergovernmental fiscal relations in Germany after unification. (2001). Strotmann, Harald ; schneider, friedrich ; Pitlik, Hans ; Günther Schmid, .
    In: Economics working papers.
    RePEc:jku:econwp:2001_05.

    Full description at Econpapers || Download paper

  38. Municipal Finance in Poland, the Slovak Republic, the Czech Republic and Hungary: Institutional Framework and Recent Development. (2001). Nam, Chang Woon ; Parsche, Ruediger.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_447.

    Full description at Econpapers || Download paper

  39. The Influence of Knut Wicksell on Richard Musgrave and James Buchanan. (2000). Hansjurgens, Bernd.
    In: Public Choice.
    RePEc:kap:pubcho:v:103:y:2000:i:1:p:95-116.

    Full description at Econpapers || Download paper

  40. Shared Tax Sources and Public Expenditures. (2000). Wrede, Matthias.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:7:y:2000:i:2:p:163-175.

    Full description at Econpapers || Download paper

  41. A Model of the Representation of Interests in a Compound Democracy. (2000). Padovano, Fabio.
    In: Constitutional Political Economy.
    RePEc:kap:copoec:v:11:y:2000:i:1:p:5-25.

    Full description at Econpapers || Download paper

  42. Income Tax Competition at the State and Local Level in Switzerland. (2000). Kirchgässner, Gebhard ; Feld, Lars ; Kirchgaessner, Gebhard .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_238.

    Full description at Econpapers || Download paper

  43. Enforcing Competition Among Governments: Theory and Application to the European Union. (1999). Vaubel, Roland.
    In: Constitutional Political Economy.
    RePEc:kap:copoec:v:10:y:1999:i:4:p:327-338.

    Full description at Econpapers || Download paper

  44. Earmarked Taxation: Welfare versus Political Support. (1999). Boes, Dieter .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_207.

    Full description at Econpapers || Download paper

  45. The Veil of Uncertainty Unveiled. (1998). .
    In: Constitutional Political Economy.
    RePEc:kap:copoec:v:9:y:1998:i:1:p:5-17.

    Full description at Econpapers || Download paper

  46. Devolution, Grants, and Fiscal Competition. (1997). Musgrave, Richard A.
    In: Journal of Economic Perspectives.
    RePEc:aea:jecper:v:11:y:1997:i:4:p:65-72.

    Full description at Econpapers || Download paper

  47. The Incentive Effects of Property Taxes on Local Governments. (1995). Glaeser, Edward.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:4987.

    Full description at Econpapers || Download paper

  48. The tax base in transition : the case of Bulgaria. (1994). Hillman, Arye ; Bogetic, Zeljko.
    In: Policy Research Working Paper Series.
    RePEc:wbk:wbrwps:1267.

    Full description at Econpapers || Download paper

  49. Political models of macroeconomic policy and fiscal reform. (1992). Alesina, Alberto.
    In: Policy Research Working Paper Series.
    RePEc:wbk:wbrwps:970.

    Full description at Econpapers || Download paper

  50. An empirical analysis of state and local tax structure in the context of the Leviathan model of government. (1986). Nelson, Michael.
    In: Public Choice.
    RePEc:kap:pubcho:v:49:y:1986:i:3:p:283-294.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-02-24 20:31:32 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated October, 6 2023. Contact: CitEc Team.

pFad - Phonifier reborn

Pfad - The Proxy pFad of © 2024 Garber Painting. All rights reserved.

Note: This service is not intended for secure transactions such as banking, social media, email, or purchasing. Use at your own risk. We assume no liability whatsoever for broken pages.


Alternative Proxies:

Alternative Proxy

pFad Proxy

pFad v3 Proxy

pFad v4 Proxy