Arbeitspapier
Public Provision and Local Income Tax Competition
We extend the literature on local income tax competition by allowing for inter-jurisdictional spillovers and imperfect rivalry in consumption of a publicly provided good. Comparing decentralized second-best results of a theoretical model with an efficient benchmark, we identify three inefficiencies: (1) imperfect redistribution; (2) inter-community free-riding; and (3) an inefficient allocation of the population. We quantify the relative size of these inefficiencies in a numerical implementation of the theoretical model, which reveals that free-riding rises unambiguously in the level of spillovers, whereas the welfare losses from (1) and (3) depend nonlinearly on the levels of spillovers and rivalry.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 5789
- Klassifikation
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Publicly Provided Goods: General
Intergovernmental Relations; Federalism; Secession
Environmental Economics: Government Policy
- Thema
-
publicly provided goods
tax competition
fiscal federalism
decentralization
free-riding
welfare analysis
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Kuhlmey, Florian
Hintermann, Beat
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2016
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Kuhlmey, Florian
- Hintermann, Beat
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2016
Ähnliche Objekte (12)
Interjurisdictional tax competition, provision of two local public goods, and environmental policy
Income Tax Competition at the State and Local Level in Switzerland
Optimal income taxation with tax competition
Local income tax competition with progressive taxes and a fiscal equalization scheme
Search costs and corporate income tax competition
Search costs and corporate income tax competition
Search costs and corporate income tax competition
Search costs and corporate income tax competition
Local Capital Income Taxation and Competition for Capital: The Choice of the Tax Rate
Essays on local taxation and tax competition
Income vs. property tax competition: A normative comparison
Tax Competition, Investment Irreversibility and the Provision of Public Goods
Interjurisdictional tax competition, provision of two local public goods, and environmental policy
Income Tax Competition at the State and Local Level in Switzerland
Optimal income taxation with tax competition
Local income tax competition with progressive taxes and a fiscal equalization scheme
Search costs and corporate income tax competition
Search costs and corporate income tax competition
Search costs and corporate income tax competition
Search costs and corporate income tax competition
Local Capital Income Taxation and Competition for Capital: The Choice of the Tax Rate
Essays on local taxation and tax competition
Income vs. property tax competition: A normative comparison
Tax Competition, Investment Irreversibility and the Provision of Public Goods
Interjurisdictional tax competition, provision of two local public goods, and environmental policy
Income Tax Competition at the State and Local Level in Switzerland
Optimal income taxation with tax competition
Local income tax competition with progressive taxes and a fiscal equalization scheme
Search costs and corporate income tax competition
Search costs and corporate income tax competition
Search costs and corporate income tax competition
Search costs and corporate income tax competition
Local Capital Income Taxation and Competition for Capital: The Choice of the Tax Rate
Essays on local taxation and tax competition
Income vs. property tax competition: A normative comparison