State Tax Revenues Under Competition

Hewett, Roger S.; Stephenson, Susan C.

doi:10.1086/ntj41862495

Cited by 6 publications

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“…In the view of income taxation and inefficiencies produced by fiscal decentralization, Hewett et al (1983) point out that the tax policies of jurisdictions between which there is tax competition affect the collection of state tax. This work also suggests that the best results for studies of tax competition between jurisdictions should be carried out through the game theory approach.…”

Section: Applied Studiesmentioning

confidence: 99%

Subcentral Taxation in Spain

Güerre

2022

IJEFI

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The latest reform of the Financing System of the Autonomous Communities of the common regime (AFS) has deepened Spain's fiscal co-responsibility and financial autonomy. In the Personal Income Tax, the income transfer has been accompanied by a growing regulatory capacity, creating a regional personal income tax (RPIT). Subsequently, Autonomous Communities must approve yearly an autonomous rate. Regional governments get the RPIT income by monthly payments on account (POA) based on the budget forecast for the following year on fractional payments and withholdings. Subsequently, there is the corresponding final settlement two years later. This work aims to study the RPIT from the POA, considering the potential and current taxation to evaluate possible inefficiencies. The methodology consists of estimating a Dynamic Panel Data of the fifteen Autonomous Communities for 2003-2019, using GMM. Results show that there was some degree of tax base overlap between levels of government in the Personal Income Tax. Besides, there was some type of reaction of the tax rate in one region to the tax rate of others. Consequently, the State transfers internalized vertical and horizontal externalities. In addition, efficiency concerns mainly were about taxation for entrepreneurs.

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Section: Applied Studiesmentioning

confidence: 99%

Subcentral Taxation in Spain

Güerre

2022

IJEFI

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Consumption and price effects of state‐run liquor monopolies

Swidler

1986

Manage Decis Econ

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Uniform pricing policies practiced by state monopoly liquor systems are not consistent with a stated objective of revenue‐maximization from liquor sales. If some residents in a monopoly state buy alcoholic beverages in neighboring, lower‐priced states, the monopoly state could increase revenues by lowering prices in the appropriate border counties. The empirical analysis looks at Ohio and finds that residents tend to purchase fewer and less expensive bottles of liquor in state‐run stores which border states with lower liquor prices. The result is several million dollars a year of lost revenue to Ohio.

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Estimating the Responsiveness of Local Revenue to Intergovernmental Aid

Stine¹

1985

National Tax Journal

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State Tax Revenues Under Competition

Cited by 6 publications

References 0 publications

Subcentral Taxation in Spain

Subcentral Taxation in Spain

Consumption and price effects of state‐run liquor monopolies

Estimating the Responsiveness of Local Revenue to Intergovernmental Aid

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