Tax Assignment Revisited
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Pierre Salmon, 2006.
"Horizontal Competition Among Governments,"
Chapters, in: Ehtisham Ahmad & Giorgio Brosio (ed.), Handbook of Fiscal Federalism, chapter 2,
Edward Elgar Publishing.
- SALMON, Pierre, 2005. "Horizontal competition among governments," LEG - Document de travail - Economie 2005-02, LEG, Laboratoire d'Economie et de Gestion, CNRS, Université de Bourgogne.
- Pierre Salmon, 2006. "Horizontal competition among governments," Post-Print hal-00445600, HAL.
- Richard M. Bird, 2012.
"Subnational Taxation in Large Emerging Countries: BRIC Plus One,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper1201, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Richard M. Bird, 2012. "Subnational Taxation in Large Emerging Countries: BRIC Plus One," IMFG Papers 06, University of Toronto, Institute on Municipal Finance and Governance.
- Roy Bahl & Jorge Martinez-Vazquez, 2003. "Fiscal Federalism and Economic Reform in China," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0313, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Wilson, John Douglas & Wildasin, David E., 2004. "Capital tax competition: bane or boon," Journal of Public Economics, Elsevier, vol. 88(6), pages 1065-1091, June.
- Richard M. Bird & Eric M. Zolt, 2005. "Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0507, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Jorge Martínez-Vázquez, 2008.
"Revenue Assignments in the Practice of Fiscal Decentralization,"
Chapters, in: Núria Bosch & José M. Durán (ed.), Fiscal Federalism and Political Decentralization, chapter 2,
Edward Elgar Publishing.
- Jorge Martinez-Vazquez, 2007. "Revenue Assignments in the Practice of Fiscal Decentralization," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0709, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- 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.
- Hansjörg Blöchliger & David King, 2007. "Less than you thought: The fiscal autonomy of sub-central governments," OECD Economic Studies, OECD Publishing, vol. 2006(2), pages 155-188.
- Lawrence Kenny & Stanley Winer, 2006. "Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Administration Costs, Scale and Political Regime," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 181-215, May.
- Oates, Wallace E., 2008. "On the Evolution of Fiscal Federalism: Theory and Institutions," National Tax Journal, National Tax Association;National Tax Journal, vol. 61(2), pages 313-334, June.
- Bird, Richard M., 1993. "Threading the Fiscal Labyrinth: Some Issues in Fiscal Decentralization," National Tax Journal, National Tax Association, vol. 46(2), pages 207-27, June.
- Richard A. Musgrave, 1961. "Approaches to a Fiscal Theory of Political Federalism," NBER Chapters, in: Public Finances: Needs, Sources, and Utilization, pages 97-134, National Bureau of Economic Research, Inc.
- Jorge Martinez-Vazquez & Mark Rider & Sally Wallace, 2008. "Tax Reform in Russia," Books, Edward Elgar Publishing, number 2368.
- Richard M. Bird & François Vaillancourt, 2006. "Perspectives on Fiscal Federalism," World Bank Publications, The World Bank, number 6953, November.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Llanto, Gilberto M., 2009. "Fiscal Decentralization and Local Finance Reforms in the Philippines," Discussion Papers DP 2009-10, Philippine Institute for Development Studies.
- Andrea Zatti & Fiorenza Carraro, 2013. "Environmental taxation and municipal fiscal federalism: remarks and perspectives on the Italian case study," ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT, FrancoAngeli Editore, vol. 2013(2), pages 61-92.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Bird, Richard M. & Smart, Michael, 2002. "Intergovernmental Fiscal Transfers: International Lessons for Developing Countries," World Development, Elsevier, vol. 30(6), pages 899-912, June.
- Albouy, David, 2012.
"Evaluating the efficiency and equity of federal fiscal equalization,"
Journal of Public Economics, Elsevier, vol. 96(9-10), pages 824-839.
- David Albouy, 2010. "Evaluating the Efficiency and Equity of Federal Fiscal Equalization," NBER Working Papers 16144, National Bureau of Economic Research, Inc.
- Thiess Buettner & Robert Schwager & Sebastian Hauptmeier, 2011.
"Efficient Revenue Sharing and Upper-Level Governments: Theory and Application to Germany,"
Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 167(4), pages 647-667, December.
- Buettner, Thiess & Hauptmeier, Sebastian & Schwager, Robert, 2006. "Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany," ZEW Discussion Papers 06-013, ZEW - Leibniz Centre for European Economic Research.
- Thiess Büttner & Sebastian Hauptmeier & Robert Schwager, 2006. "Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany," CESifo Working Paper Series 1656, CESifo.
- Richard M. Bird, 2003. "Fiscal Flows, Fiscal Balance, and Fiscal Sustainability," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0302, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Giuseppe Di Liddo & Ernesto Longobardi & Francesco Porcelli, 2016.
"Measuring horizontal fiscal imbalance: the case of Italian municipalities,"
Local Government Studies, Taylor & Francis Journals, vol. 42(3), pages 385-419, May.
- Giuseppe Di Liddo & Ernesto Longobardi & Francesco Porcelli, 2014. "Measuring Horizontal Fiscal Imbalances: the case of Italian Municipalities," SERIES 0049, Dipartimento di Economia e Finanza - Università degli Studi di Bari "Aldo Moro", revised Jul 2014.
- Lisa Grazzini & Alessandro Petretto, 2006. "Vertical Tax Competition with Tax Sharing and Equalization Grants," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 65(1), pages 75-94, May.
- Yongzheng Liu, 2014.
"Does competition for capital discipline governments? The role of fiscal equalization,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(3), pages 345-374, June.
- Yongzheng Liu, 2014. "Does Competition for Capital Discipline Governments? The Role of Fiscal Equalization," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1404, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Adam, Antonis & Kammas, Pantelis & Lagou, Athina, 2013.
"The effect of globalization on capital taxation: What have we learned after 20years of empirical studies?,"
Journal of Macroeconomics, Elsevier, vol. 35(C), pages 199-209.
- Adam, Antonis & Kammas, Pantelis & Lagou, Athina, 2011. "The effect of globalization on capital taxation: What have we learned after 20 years of empirical studies?," MPRA Paper 33382, University Library of Munich, Germany.
- Richard M. Bird & Eric M. Zolt, 2014.
"Taxation and inequality in the Americas: Changing the fiscal contract?,"
Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 7, pages 193-237,
Edward Elgar Publishing.
- Richard M. Bird & Eric M. Zolt, 2013. "Taxation and Inequality in the Americas: Changing the Fiscal Contract?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1315, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Richard M. Bird & Eric M. Zolt, 2013. "Taxation and Inequality in the Americas: Changing the Fiscal Contract?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1322, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Richard M Bird & Andrey V Tarasov, 2004.
"Closing the Gap: Fiscal Imbalances and Intergovernmental Transfers in Developed Federations,"
Environment and Planning C, , vol. 22(1), pages 77-102, February.
- Richard Bird & Andrey Tarasov, 2002. "Closing the Gap: Fiscal Imbalaces and Intergovernmental Transfers in Developed Federations," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0202, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Richard M. Bird, 2012.
"Subnational Taxation in Large Emerging Countries: BRIC Plus One,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper1201, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Richard M. Bird, 2012. "Subnational Taxation in Large Emerging Countries: BRIC Plus One," IMFG Papers 06, University of Toronto, Institute on Municipal Finance and Governance.
- Laura Seelkopf & Moritz Bubek & Edgars Eihmanis & Joseph Ganderson & Julian Limberg & Youssef Mnaili & Paula Zuluaga & Philipp Genschel, 0. "The rise of modern taxation: A new comprehensive dataset of tax introductions worldwide," The Review of International Organizations, Springer, vol. 0, pages 1-25.
- Hansjörg Blöchliger & José Maria Pinero Campos, 2011.
"Tax Competition Between Sub-Central Governments,"
OECD Working Papers on Fiscal Federalism
13, OECD Publishing.
- Hansjörg Blöchliger & José Maria Pinero Campos, 2011. "Tax Competition Between Sub-Central Governments," OECD Economics Department Working Papers 872, OECD Publishing.
- Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2011.
"Direct versus Indirect Taxation: Trends, Theory, and Economic Significance,"
Chapters, in: Emilio Albi & Jorge Martinez-Vazquez (ed.), The Elgar Guide to Tax Systems, chapter 2,
Edward Elgar Publishing.
- Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2009. "Direct versus Indirect Taxation: Trends, Theory and Economic Significance," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0911, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2010. "Direct versus Indirect Taxation: Trends, Theory and Economic Significance," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1014, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- M. Mar㈠& M. Sarcinelli, 1994. "The European Union: how to assign the functions of government," Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, vol. 47(191), pages 341-377.
- Richard M. Bird, 2011.
"Subnational Taxation In Developing Countries: A Review Of The Literature,"
Journal of International Commerce, Economics and Policy (JICEP), World Scientific Publishing Co. Pte. Ltd., vol. 2(01), pages 139-161.
- Bird, Richard M., 2010. "Subnational taxation in developing countries : a review of the literature," Policy Research Working Paper Series 5450, The World Bank.
- Rosella Levaggi & Francesco Menoncin, 2015. "Would less solidarity justify present calls for devolution?," Working papers 32, Società Italiana di Economia Pubblica.
- Leonzio Rizzo, 2006. "Le inefficienze della competizione fiscale: una rassegna dei principali modelli teorici," Economia politica, Società editrice il Mulino, issue 1, pages 89-120.
- Jorge Martinez-Vazquez & Cristian Sepulveda, 2012. "Toward a More General Theory of Revenue Assignments," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1231, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Leonce Ndikumana, 2014. "International Tax Cooperation and Implications of Globalization," CDP Background Papers 024, United Nations, Department of Economics and Social Affairs.
More about this item
Keywords
tax assignment; fiscal federalism; Richard Musgrave; Brazil; India; China; Nigeria; Russia;All these keywords.
NEP fields
This paper has been announced in the following NEP Reports:- NEP-DEV-2009-07-17 (Development)
- NEP-PBE-2009-07-17 (Public Economics)
- NEP-PUB-2009-07-17 (Public Finance)
- NEP-TRA-2009-07-17 (Transition Economics)
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ays:ispwps:paper0805. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Paul Benson). General contact details of provider: http://edirc.repec.org/data/ispgsus.html .
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.