Theories of tax competition

JD Wilson - National tax journal, 1999 - journals.uchicago.edu
A central message of the tax competition literature is that independent governments engage
in wasteful competition for scarce capital through reductions in tax rates and public …

Steuerwettbewerb und seine Auswirkungen auf Allokation und Distribution: Ein Überblick und eine empirische Analyse für die Schweiz

LP Feld - 2000 - books.google.com
English summary: Lars P. Feld evaluates the economic arguments for or against tax
competition in a federal polity and summarizes the empirical evidence concerned with the …

Do local governments engage in strategic property—Tax competition?

JK Brueckner, LA Saavedra - National Tax Journal, 2001 - journals.uchicago.edu
This paper uses spatial econometric methods to investigate property-tax competition among
local governments. The theoretical model is drawn from the literature on tax competition, in …

The selection principle and market failure in systems competition

HW Sinn - Journal of Public Economics, 1997 - Elsevier
If governments stepped in where markets failed, reintroducing markets through the backdoor
of systems competition will again result in market failure. Three models are presented which …

Testing for strategic interaction among local governments: The case of growth controls

JK Brueckner - Journal of urban economics, 1998 - Elsevier
This paper helps to fill a gap in the public economics literature by providing empirical
evidence on strategic interaction among local governments. Using the methodology of Case …

[图书][B] Theory of public finance in a federal state

D Wellisch - 2000 - books.google.com
The central question of this book is whether the assignment of government functions to the
individual jurisdictions in a federal state can ensure an optimal allocation of resources and a …

[图书][B] Public goods: theories and evidence

RG Batina, T Ihori - 2005 - books.google.com
This book is a broad survey of the literature on public goods. There has been an explosion
of research in the last ten years in a broad variety of-eas in this literature and the time seems …

A Tiebout/tax-competition model

JK Brueckner - Journal of Public Economics, 2000 - Elsevier
This paper analyzes a Tiebout/tax-competition model, where heterogeneity of consumer
preferences is introduced into a standard tax-competition framework. Following the modern …

[HTML][HTML] Can land taxes foster sustainable development? An assessment of fiscal, distributional and implementation issues

M Kalkuhl, BF Milan, G Schwerhoff, M Jakob… - Land Use Policy, 2018 - Elsevier
Economists argue that land rent taxation is an ideal form of taxation as it causes no
deadweight losses. Nevertheless, pure land rent taxation is rarely applied. This paper …

Fiscal decentralization with distortionary taxation: Tiebout vs. tax competition

JK Brueckner - International Tax and Public Finance, 2004 - Springer
This paper explores a question that lies at the intersection of two vast literatures. The goal is
to gauge whether the good side of fiscal decentralization, as emphasized by the Tiebout …