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Interregional redistribution through tax surcharge

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Author Info

  • Helmuth Cremer
  • Maurice Marchand
  • Pierre Pestieau

Abstract

This paper considers a utilitarian federal government that attempts to effect some revenue sharing or to finance through taxation some national public good. For reason of asymmetric information, this financing cannot be based on actual regional income nor on regional preferences, as it should be in a first-best setting. The only information available at no cost to federal authorities is the amount of regional public spending. In this setting with two imperfectly observable characteristics, regional income and regional preferences, we derive an optimal tax surcharge that can be viewed as a non linear matching grant scheme. This is done first without and second with the possibility of using costly auditors to acquire more information on regional income.

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File URL: http://hdl.handle.net/10.1007/BF00399908
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Bibliographic Info

Article provided by Springer in its journal International Tax and Public Finance.

Volume (Year): 3 (1996)
Issue (Month): 2 (May)
Pages: 157-173

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Handle: RePEc:kap:itaxpf:v:3:y:1996:i:2:p:157-173

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Web page: http://www.springerlink.com/link.asp?id=102915

Related research

Keywords: optimal taxation; public goods; fiscal federalism;

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References

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  1. Cremer, Helmuth & Pestieau, Pierre, 1996. "Distributive implications of European integration," European Economic Review, Elsevier, vol. 40(3-5), pages 747-757, April.
  2. Picard Pierre & Gilbert G, 1991. "Incentives and the optimal size of local territories," CEPREMAP Working Papers (Couverture Orange) 9124, CEPREMAP.
  3. Picard, P. & Gilbert, G., 1992. "Incentives and the Optimal Size of Local Territories," Research Papers by the Department of Economics, University of Geneva 92.12, Département des Sciences Économiques, Université de Genève.
  4. Dagobert L. Brito & Jonathan H. Hamilton & Steven M. Slutsky & Joseph E. Stiglitz, 1991. "Pareto Efficient Tax Structures," NBER Working Papers 3288, National Bureau of Economic Research, Inc.
  5. Horst Raff & John Wilson, 1997. "Income Redistribution with Well-Informed Local Governments," International Tax and Public Finance, Springer, vol. 4(4), pages 407-427, November.
  6. Kofman, Fred & Lawarree, Jacques, 1993. "Collusion in Hierarchical Agency," Econometrica, Econometric Society, vol. 61(3), pages 629-56, May.
  7. Guesnerie, Roger & Seade, Jesus, 1982. "Nonlinear pricing in a finite economy," Journal of Public Economics, Elsevier, vol. 17(2), pages 157-179, March.
  8. Tirole, Jean, 1991. "Collusion and the Theory of Organizations," IDEI Working Papers 9, Institut d'Économie Industrielle (IDEI), Toulouse.
  9. Brito, Dagobert L, et al, 1990. "Pareto Efficient Tax Structures," Oxford Economic Papers, Oxford University Press, vol. 42(1), pages 61-77, January.
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