Tax and the city — A theory of local tax competition

Janeba, Eckhard; Osterloh, Steffen

doi:10.1016/j.jpubeco.2013.07.004

Cited by 80 publications

(51 citation statements)

References 38 publications

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“…We are closer to Janeba and Osterloh (2013) in that both papers make a clear distinction between the central city and the suburban jurisdictions. However, their purpose is di¤erent from ours.…”

Section: Introductionmentioning

confidence: 92%

How to make the metropolitan area work? Neither big government, nor laissez-faire

Gaigné

Riou

2016

Journal of Public Economics

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We study how administrative boundaries and tax competition among asymmetric jurisdictions interact with the labor and land markets to determine the economic structure and performance of metropolitan areas. Contrary to general belief, cross-border commuting need not be welfare-decreasing in presence of agglomeration economies that vary with the distribution of …rms within the metropolitan area. Tax competition implies that the central business district is too small and prevents public policy enhancing global productivity to produce their full impact. Although our results support the idea of decentralizing the provision of local public services by independent jurisdictions, they highlight the need of coordinating tax policies and the importance of the jurisdiction sizes within metropolitan areas.

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Section: Introductionmentioning

confidence: 92%

How to make the metropolitan area work? Neither big government, nor laissez-faire

Gaigné

Riou

2016

Journal of Public Economics

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“…The results are signi cant in both states under consideration and are robust to various speci cations of the spatial model. We explore various standard as well as two non-standard spatial weighting matrices, the rst considering the grouping of municipalities into counties, and the second one implementing a theoretical suggestion by Janeba and Osterloh (2013). We also consider dynamic spatial lag models.…”

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confidence: 99%

“…The point estimates obtained from using the matrices suggested by Janeba and Osterloh (2013) (2) and include the rst time lag as well as the rst time lag of the spatial lag. Yu, de Jong, and Lee (2008) derive this dynamic estimator with spatial xed e ects.…”

mentioning

confidence: 99%

Race to the debt trap? — Spatial econometric evidence on debt in German municipalities

Borck

Fossen

Freier

et al. 2015

Regional Science and Urban Economics

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“…Following Janeba and Osterloh (2013), who show how small jurisdictions interact with their neighbors, I rely on neighborliness; the municipalities under study are divided into treatment and control on the basis of whether they neighbor an excluded jurisdiction.…”

Section: Identification Strategymentioning

confidence: 99%

Tax Mimicking in Local Business Taxation: Quasi-Experimental Evidence from Portugal

Fonseca

2017

SSRN Journal

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Tax Mimicking in Local Business Taxation: Quasi-experimental Evidence from Portugal Abstract I exploit an exogenous reform introducing a local business tax in Portugal to study tax mimicking among jurisdictions. The identification strategy relies on a quasi-experimental difference-in-differences methodology and heterogeneity in treatment intensity. Results show evidence of significant short-run tax mimicking that decreases over time. I study possible generating processes underlying the strategic interaction among municipalities and find significant evidence of electoral concerns. These electoral concerns are not met with electoral consequences at the local elections, which may be behind the diffusion of local business taxation in the long run. Terms of use: Documents inJEL-Codes: D720, H710, H770.

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Tax and the city — A theory of local tax competition

Cited by 80 publications

References 38 publications

How to make the metropolitan area work? Neither big government, nor laissez-faire

How to make the metropolitan area work? Neither big government, nor laissez-faire

Race to the debt trap? — Spatial econometric evidence on debt in German municipalities

Tax Mimicking in Local Business Taxation: Quasi-Experimental Evidence from Portugal

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