Empirical Fiscal Federalism

Revelli, Federico; Bracco, Emanuele

doi:10.1017/9781108918039

Cited by 10 publications

(2 citation statements)

References 160 publications

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“…r ln(B i;t ) = rr i;t + rr c;t + p + c;t + " ic;t (22) where r denotes spatial di¤erencing. Unlike Parchet (2019), though, we do not follow here the pairwise approach that, as shown above, is likely to lead to biased parameter estimates.…”

Section: Tax Base Responsementioning

confidence: 99%

“…As a result, a recent and growing literature investigates the existence of strategic interaction in tax policy by exploiting the rare circumstances of decentralized decision-makers being hit by heterogeneous shocks (Lyytikainen, 2012; Di Porto and Revelli, 2013; Isen, 2014;Baskaran, 2014). These shocks can arise from changes in the tax and expenditure limitations or mandates that states impose on local governments or from …scal reforms that generate geographically de…ned control and treatment groups by producing discontinuities at internal borders (Revelli and Bracco, 2020).…”

Section: Introductionmentioning

confidence: 99%

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Fiscal Externalities in Multilevel Tax Structures: Evidence from Concurrent Income Taxation

Revelli¹,

Tsai²,

Zotti³

2021

SSRN Journal

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This paper exploits the multi-tiered structure of personal income taxation in Italy to investigate within-tier (horizontal) and between-tiers (vertical and diagonal) fiscal externalities. Estimation of an unrestricted income tax reaction function on municipalities located at internal regional borders using o¤-border Wald-type grouping variables as well as the staggered schedule of mayoral elections as instruments for endogenous spatial lags reveals strong positive spatial dependence in municipal tax rates. On the other hand, there is no evidence of a response of municipal tax rates to regional tax policies, suggesting that border discontinuity estimators that rely on consolidated spatial specifications (lower-plus-upper-tier tax rates) impose restrictions on the parameters of the reaction function that are unwarranted in these circumstances.

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Section: Tax Base Responsementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Fiscal Externalities in Multilevel Tax Structures: Evidence from Concurrent Income Taxation

Revelli¹,

Tsai²,

Zotti³

2021

SSRN Journal

Self Cite

View full text Add to dashboard Cite

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Economic Principles of Commodity Taxation

Christiansen

Smith

2021

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This Element provides a broad overview of economic aspects of commodity taxation, focussing in particular on theory and on policy applications in OECD countries. Some major papers in public economics have discussed whether these taxes should be levied at a uniform rate, or whether different commodities should be taxed differently, for reasons of either equity or efficiency. The authors begin with this question, and then discuss further issues, including the economic incidence of indirect commodity taxes, the properties of the VAT, the taxation of financial services, the international aspects of commodity taxation, and environmental and health policy aspects.

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Political Competition and the Study of Public Economics

Winer

Ferris

2022

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Why is an understanding of political competition essential for the study of public economics and public policy generally? How can political competition be described and understood, and how does it differ from its strictly economic counterpart? What are the implications of the fact that policy proposals in a democracy must always pass a political test? What are the strengths and weaknesses of electoral competition as a mechanism for the allocation of economic resources? Why are tax structures in democratic polities so complicated, and what implications follow from this for normative views about good policy choice? How can we measure the intensity of political competition, why and how does it vary in mature democracies, and what are the consequences? This Element considers the approach to answer these questions, while also illustrating some of the interesting theoretical and empirical work that has been done on them.

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Empirical Fiscal Federalism

Cited by 10 publications

References 160 publications

Fiscal Externalities in Multilevel Tax Structures: Evidence from Concurrent Income Taxation

Fiscal Externalities in Multilevel Tax Structures: Evidence from Concurrent Income Taxation

Economic Principles of Commodity Taxation

Political Competition and the Study of Public Economics

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