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Cities in Fiscal Equalization

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Author Info
Thiess Buettner ()
Fédéric Holm-Hadulla ()

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Abstract

Redistributive grants schemes, such as fiscal equalization, are a common characteristic of local public finance in several countries. However, large and small jurisdictions are treated differently by the respective fiscal equalization schemes that often tend to favour larger jurisdictions. This paper provides a theoretical analysis showing that efficiency considerations might justify a preferential treatment of large jurisdictions. More specifically, we show that an efficient grant scheme would enable large jurisdictions such as cities to provide more public services. Under some conditions, the resulting budget of cities will exceed that of small towns in per-capita terms. Moreover, in a setting with local capital taxation we find that an efficient equalization scheme would also allow cities to retain a larger share of own funds.

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Publisher Info
Paper provided by CESifo Group Munich in its series CESifo Working Paper Series with number CESifo Working Paper No. 2447.

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Date of creation: 2008
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Handle: RePEc:ces:ceswps:_2447

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Related research
Keywords: revenue sharing; fiscal equalization; agglomeration; tax competition; municipal finance;

Find related papers by JEL classification:
H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
R51 - Urban, Rural, and Regional Economics - - Regional Government Analysis - - - Finance in Urban and Rural Economies

References listed on IDEAS
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  1. Michael Smart, 1998. "Taxation and Deadweight Loss in a System of Intergovernmental Transfers," Canadian Journal of Economics, Canadian Economics Association, vol. 31(1), pages 189-206, February.
  2. Thiess Buettner & Fédéric Holm-Hadulla, 2008. "Fiscal Equalization: The Case of German Municipalities," CESifo DICE Report, Ifo Institute for Economic Research at the University of Munich, vol. 6(1), pages 16-20, 04. [Downloadable!]
  3. Wilson, John Douglas, 1991. "Tax competition with interregional differences in factor endowments," Regional Science and Urban Economics, Elsevier, vol. 21(3), pages 423-451, November. [Downloadable!] (restricted)
  4. Fenge, Robert & Meier, Volker, 2002. "Why cities should not be subsidized," Journal of Urban Economics, Elsevier, vol. 52(3), pages 433-447, November. [Downloadable!] (restricted)
    Other versions:
  5. Wildasin, David E., 1989. "Interjurisdictional capital mobility: Fiscal externality and a corrective subsidy," Journal of Urban Economics, Elsevier, vol. 25(2), pages 193-212, March. [Downloadable!] (restricted)
  6. B. Dahlby & L. S. Wilson, 1994. "Fiscal Capacity, Tax Effort, and Optimal Equalization Grants," Canadian Journal of Economics, Canadian Economics Association, vol. 27(3), pages 657-72, August. [Downloadable!] (restricted)
  7. Buettner, Thiess, 2006. "The incentive effect of fiscal equalization transfers on tax policy," Journal of Public Economics, Elsevier, vol. 90(3), pages 477-497, February. [Downloadable!] (restricted)
    Other versions:
  8. Sam Bucovetsky & Michael Smart, 2006. "The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 8(1), pages 119-144, 01. [Downloadable!] (restricted)
    Other versions:
  9. Bucovetsky, S., 1991. "Asymmetric tax competition," Journal of Urban Economics, Elsevier, vol. 30(2), pages 167-181, September. [Downloadable!] (restricted)
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This page was last updated on 2009-12-1.


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