Majority choice of taxation and redistribution in a federation

• 成果类型: Article
• 署名作者: Calabrese, Stephen; Epple, Dennis; Romano, Richard
• 署名单位: Wake Forest University; Carnegie Mellon University; State University System of Florida; University of Florida
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/j.jpubeco.2022.104782
• 发表日期: 2023
• 关键词: Bismuth Borate glasses; XRD; EPR studies; Optical absorption; FTIR studies

摘要

To study redistribution and taxation in a federation, we provide a model with a central government and multiple local governments, the former with power to levy an income tax for redistribution, and the latter choosing a local income tax, property tax, lump-sum tax or subsidy, and a local public good. Policy is set by majority choice at each tier of government by households that differ by income and by ability to move among local jurisdictions. We provide sufficient conditions for existence of equilibrium and examine its properties. Central findings are federal income distribution, little local redistribution, and local preference for property taxation over income taxation to fund local public goods.(c) 2022 Elsevier B.V. All rights reserved.