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作者：Burbidge, J; Cuff, K; Leach, J
作者单位：McMaster University; University of Waterloo
摘要：A model of tax competition in which firms earn rents is described. The size of these rents, coupled with the degree to which the firms are foreign-owned, determine the equilibrium tax rates. The existence of rents significantly alters some generally accepted results involving the possibility of a Pareto-improving common tax rate and the underprovision of publicly provided goods. (c) 2005 Elsevier B.V. All rights reserved.
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作者：Desai, MA; Foley, CF; Hines, JR
作者单位：Harvard University; University of Michigan System; University of Michigan
摘要：What types of firms establish tax haven operations, and what purposes do these operations serve? Analysis of affiliate-level data for American firms indicates that larger, more international firms, and those with extensive intrafirm trade and high R and D intensities, are the most likely to use tax havens. Tax haven operations facilitate tax avoidance both by permitting firms to allocate taxable income away from high-tax jurisdictions and by reducing the burden of home country taxation of fore...
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作者：Farnham, M; Sevak, P
作者单位：University of Victoria; City University of New York (CUNY) System; Hunter College (CUNY)
摘要：Using the Health and Retirement Study and a national panel of local fiscal data, we test a lifecycle model of Tiebout sorting. On average, cross-state, empty-nest movers-presumed to be out of fiscal equilibrium-experience large fiscal gains in the form of reduced exposure to local school spending and property taxes, while local empty-nest movers experience no fiscal adjustment. We find evidence that within-state fiscal adjustment is constrained by state institutions that limit local discretion...
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作者：Fuest, C; Huber, B
作者单位：University of Cologne; University of Munich
摘要：In the European Union and in many federal and non-federal countries, the central government pays subsidies to poor regions. These subsidies are often seen as a redistributive measure which comes at the cost of an efficiency loss. This paper develops an economic rationale for regional policy based on economic efficiency. We consider a model of a federation consisting of a rich and a poor region. The economy is characterized by imperfect competition in goods markets and unemployment. Firms initi...
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作者：Buettner, T
作者单位：Leibniz Association; Ifo Institut; University of Munich
摘要：A theoretical analysis considers the impact of a typical system of redistributive fiscal equalizatioty' transfers on the tax effort of local jurisdictions. More specifically, it shows that the marginal contribution rate, i.e. the rate at which an increase in the tax base reduces those transfers, might be positively associated with the local tax rate while the volume of grants received is likely to be inversely related to the tax rate. These predictions are tested in an empirical analysis of th...
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作者：Revelli, F
作者单位：University of Turin
摘要：This paper investigates whether national evaluation of decentralised government performance tends, by lessening local information spill-overs, to reduce the scope for local performance comparisons and consequently to lower the extent of spatial auto-correlation among local government expenditures. It analyses local government expenditures on personal social services in the UK before and after the introduction of a national performance assessment system (SSPR, Social Services Performance Rating...
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作者：Schmidheiny, K
作者单位：Tufts University; Leibniz Association; Ifo Institut
摘要：This study investigates spatial income segregation in fiscally decentralized urban areas. The theoretical part proposes the progressivity of local income taxes as a new theoretical explanation for income segregation. The empirical part studies how income tax differentials across municipalities affect the households' location decisions. 1 use data from the Swiss metropolitan area of Basel that contains tax information on all moving households in 1997. The location choice of the households is in...
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作者：Gordon, R
作者单位：University of California System; University of California San Diego
