Tax Mandates and Factor Input Use: Theory and Evidence from Italy

Revelli, Federico

doi:10.1628/001522115x14331675558807

Cited by 1 publication

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References 18 publications

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“…An alternative approach to deal with fiscal policy endogeneity is to exploit the circumstances where a tax increase can be considered exogenous because it is motivated by "an inherited budget deficit" (Romer and Romer, 2010) or is "enforced by external bodies" (Cloyne, 2013). Following that argument, Revelli (2015b) makes use of a top-down mandate on financially distressed local authorities in Italy, and investigates the impact on factor input use of the centrally mandated regional business income tax rate increases in the regions with excessive public debt. The empirical strategy relies on the abrupt change in central government policy towards those regions that occurred after the 2005 regional elections, making the tax mandates exogenous with respect to the evolution of regional economic conditions.…”

Section: A) Income Tax Policy and Taxpayers' Mobility: Border-discontmentioning

confidence: 99%

Empirical Fiscal Federalism

Revelli

Bracco

2020

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Fiscal federalism has long been an important topic of inquiry in applied public economics, and interest in the functioning of intergovernmental fiscal relationships in multi-tiered public sector structures does not seem to be fading. Rather, the recent economic downturn and sovereign debt crisis have brought the analysis of multi-level fiscal governance to the forefront of academic discourse and stimulated the search for tax assignments that ease coordination between authorities at different tiers while preserving local fiscal autonomy and minimizing the harmful effects of taxation on the prospects of economic recovery.

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Section: A) Income Tax Policy and Taxpayers' Mobility: Border-discontmentioning

confidence: 99%