Download or read book Interjurisdictional Tax and Policy Competition written by Daphne A. Kenyon and published by . This book was released on 1991 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Interjurisdictional Tax and Policy Competition written by Daphne A. Kenyon and published by . This book was released on 1987 with total page 117 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Interjurisdictional Tax and Policy Competition written by United States. Advisory Commission on Intergovernmental Relations and published by . This book was released on 1991 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Interjurisdictional Competition in the Federal System written by and published by . This book was released on 1988 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Interjurisdictional Tax Competition Provision of Two Local Public Goods and Environmental Policy written by Thorsten Bayindir-Upmann and published by . This book was released on 1995 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Interjurisdictional Tax and Policy Competition written by Daphne A. Kenyon and published by . This book was released on 1988 with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Learning to Tax Interjurisdictional Tax Competition Under Incomplete Information written by Johannes Becker and published by . This book was released on 2017 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: How do countries compete for mobile tax base when they lack precise information on how tax rates affect the tax base? We present a multi-period version of a classic tax competition model in which countries set source-based taxes under incomplete information on the tax base elasticity. This information, however, improves as they observe both their own and their neighbours' experiences. In contrast to the existing work on policy learning, we focus on learning in the presence of (fiscal) externalities. We show that, because learning can exacerbate this externality, the value of learning can be negative and, thus, learning may be too fast. Given that variance in tax policies enhances learning, this implies that, in the sequence of Markov perfect equilibria, tax rates can be too heterogeneous. Furthermore, we contribute to the empirical tax competition literature by showing that learning generates tax patterns that look as if countries react to each other even if there are no fiscal externalities. We conclude that the existing results typically taken as evidence of tax competition may be more nuanced than heretofore recognized.
Download or read book Competition Among States and Local Governments written by Daphne A. Kenyon and published by The Urban Insitute. This book was released on 1991 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Three Essays on Interjurisdictional Tax Competition written by and published by . This book was released on 1995 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Interjurisdictional Competition and the Efficiency of the Public Sector written by Michael Rauscher and published by . This book was released on 1997 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Limits to Competition written by David R. Agrawal and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This note is part of Quality testing.
Download or read book Local Tax Policy written by David Brunori and published by The Urban Insitute. This book was released on 2020 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a discussion of how local governments raise revenue. It addresses fundamental influences on local tax and revenue policy, including inter-jurisdictional competition, the politics of anti-taxation, and the relationship state governments have with the federal government. It discusses primary sources of revenue from a policy perspective, noting the pros and cons of the property tax, local sales and income taxes and non-tax revenue such as intergovernmental aid and user fees.
Download or read book Interjurisdictional Tax Competition in China written by Yongzheng Liu and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper aims to provide empirical evidence on the extent and possible channels of tax competition among provincial governments in China. Using a panel of provincial-level data for 1993-2007, we find strong evidence of strategic tax interaction among provincial governments. Tax policy is approximated by average effective tax rates on foreign investment, taking into account the tax incentives available to foreign investors. In line with the predictions of the theoretical tax competition literature, we also highlight the impact of each province's characteristics (including its size and level of industrialization) on the strategic interaction with its neighbors. Finally, the paper explicitly identifies the establishment of development zones as an important conduit for tax competition among provinces.
Download or read book Fiscal Policy and Environmental Welfare written by Thorsten Bayındır-Upmann and published by Edward Elgar Publishing. This book was released on 1998 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this innovative book the author examines the link between environmental, trade and industrial policies within an interregional setting. He models how regional governments, using tax rates on real capital and pollutant emissions, determine policies to favour their residents in terms of the provision of public goods and reduction in environmental degradation. Regions or countries engage in competition for mobile capital in a world where production causes pollution and tax revenues are required to finance public goods. In Fiscal Policy and Environmental Welfare the author considers the efficiency consequences when governments act strategically and seek to manage trade, capital flows and emissions. Using formal models, which extend and modify existing literature, the author demonstrates that interjurisdictional competition typically leads to inefficiencies. He argues that although interjurisdictional competition may lead to the overprovision of public goods and to an inefficiently high environmental quality, often the opposite seems to occur. This book will be welcomed by environmental economists, and those scholars interested in welfare and fiscal policy.
Download or read book Inter Jurisdictional Fiscal Competition written by Sergio Ferrreira and published by . This book was released on 2015 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper surveys the literature on fiscal competition. We consider tax and expenditure competition in a more general set up where different jurisdictions within a federation may compete in the provision of public goods in order to attract some residents (Tiebout, 1956) and expel others (Brueckner, 1999); and/or for business. We address the vast literature on welfare gains or losses of these types of competition. Then, we discuss the empirical evidence, focusing on estimates of the sensitiveness of production factors to tax differentials and on the importance of the strategic interdependence among jurisdictions. We combine econometric studies with some case studies. Last we discuss the design of mechanisms to cope with fiscal competition, especially under a more global environment where factors become more mobile.
Download or read book Intra Jurisdictional Tax Competition written by Jonathan Klick and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: While much has been written about inter-jurisdictional competition for tax revenues, especially concerning the choice between harmonization and competition, the literature has largely ignored intra-jurisdiction issues. The few articles examining this issue focus on how lower level governmental entities react to the tax decisions of a national government. However, in some instances, multiple co-equal taxing authorities might share the same base. These bodies face a dilemma over whether to harmonize their policies or to compete. We present a simple model of revenue maximizing tax authorities and derive the conditions under which harmonization dominates competition.
Download or read book Inter Jurisdictional Competition for Firms written by Robin Boadway and published by . This book was released on 2003 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Regions inhabited with an immobile population of disabled and able individuals compete to attract mobile firms that provide jobs. The redistributive goal of regional governments is to support the disabled, who cannot work. Able individuals may work, be involuntary unemployed because of frictions in the labor market, or choose to be voluntary unemployed. Labor force participation decisions depend on regional redistributive policies. Both the size of workforce and tax on firms affect profits and therefore, firms' location decisions. Allowing regions to engage in tax competition may be efficient. If regions cannot tax firms, they compete by implementing inefficient redistributive policies.
