Vertical Versus Horizontal Tax Externalities: An Empirical Test
Author
Abstract
Suggested Citation
Download full text from publisher
Other versions of this item:
- Brulhart, Marius & Jametti, Mario, 2006. "Vertical versus horizontal tax externalities: An empirical test," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 2027-2062, November.
- Marius Brülhart & Mario Jametti, 2004. "Vertical Versus Horizontal Tax Externalities: An Empirical Test," Department of Economics Working Papers 2004-14, McMaster University.
- Brülhart, Marius & Jametti, Mario, 2004. "Vertical versus Horizontal Tax Externalities: An Empirical Test," CEPR Discussion Papers 4593, C.E.P.R. Discussion Papers.
References listed on IDEAS
- Masayoshi Hayashi & Robin Boadway, 2001.
"An empirical analysis of intergovernmental tax interaction: the case of business income taxes in Canada,"
Canadian Journal of Economics, Canadian Economics Association, vol. 34(2), pages 481-503, May.
- Masayoshi Hayashi & Robin Boadway, 2001. "An empirical analysis of intergovernmental tax interaction: the case of business income taxes in Canada," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 34(2), pages 481-503, May.
- Besley, Timothy & Case, Anne, 1995.
"Incumbent Behavior: Vote-Seeking, Tax-Setting, and Yardstick Competition,"
American Economic Review, American Economic Association, vol. 85(1), pages 25-45, March.
- Timothy Besley & Anne Case, 1992. "Incumbent Behavior: Vote Seeking, Tax Setting and Yardstick Competition," NBER Working Papers 4041, National Bureau of Economic Research, Inc.
- 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.
- Wilson, J.D., 1990. "Tax Competition With Interregional Differences In Factor Endowments," Working Papers 4, John Deutsch Institute for the Study of Economic Policy.
- Andreas Haufler & Ian Wooton, 2001.
"Regional Tax Coordination and Foreign Direct Investment,"
CESifo Working Paper Series
628, CESifo.
- H aufler, Andreas & Ian Wootton, 2002. "Regional Tax Coordination and Foreign Direct Investment," Royal Economic Society Annual Conference 2002 98, Royal Economic Society.
- Haufler, Andreas & Wooton, Ian, 2003. "Regional Tax Coordination and Foreign Direct Investment," Discussion Papers in Economics 61, University of Munich, Department of Economics.
- Andreas Haufler & Ian Wooton, 2001. "Regional Tax Coordination and Foreign Direct Investment," Working Papers 2001_11, Business School - Economics, University of Glasgow.
- Wooton, Ian & Haufler, Andreas, 2001. "Regional Tax Coordination and Foreign Direct Investment," CEPR Discussion Papers 3063, C.E.P.R. Discussion Papers.
- Haufler, Andreas & Wooton, Ian, 2001. "Regional tax coordination and foreign direct investment," University of Göttingen Working Papers in Economics 14, University of Goettingen, Department of Economics.
- Feld, Lars P. & Kirchgassner, Gebhard, 2003.
"The impact of corporate and personal income taxes on the location of firms and on employment: some panel evidence for the Swiss cantons,"
Journal of Public Economics, Elsevier, vol. 87(1), pages 129-155, January.
- Lars P. Feld & Gebhard Kirchgässner, 2001. "The Impact of Corporate and Personal Income Taxes on the Location of Firms and on Employment: Some Panel Evidence for the Swiss Cantons," CESifo Working Paper Series 455, CESifo.
- Bucovetsky, S., 1991. "Asymmetric tax competition," Journal of Urban Economics, Elsevier, vol. 30(2), pages 167-181, September.
- Boadway, Robin & Marchand, Maurice & Vigneault, Marianne, 1998.
"The consequences of overlapping tax bases for redistribution and public spending in a federation,"
Journal of Public Economics, Elsevier, vol. 68(3), pages 453-478, June.
- Boadway, Robin & Marchand, Maurice & Vigneault, Marianne, 1997. "The Consequences of Overlapping Tax Bases for Redistribution and Public Spending in a Federation," Queen's Institute for Economic Research Discussion Papers 273397, Queen's University - Department of Economics.
- BOADWAY, Robin & MARCHAND, Maurice & VIGNEAULT, Marianne, 1998. "The consequences of overlapping tax bases for redistribution and public spending in a federation," LIDAM Discussion Papers CORE 1998003, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- BOADWAY, Robin & MARCHAND, Maurice & VIGNEAULT, Marianne, 1998. "The consequences of overlapping tax bases for redistribution and public spending in a federation," LIDAM Reprints CORE 1326, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Anke S. Kessler & Christoph Lülfesmann & Gordon M. Myers, 2002.
"Redistribution, Fiscal Competition, and the Politics of Economic Integration,"
The Review of Economic Studies, Review of Economic Studies Ltd, vol. 69(4), pages 899-923.
- Anke S. Kessler & Christoph Lulfesmann & Gordon Myers, 2000. "Redistribution, Fiscal Competition, and the Politics of Economic Integration," Discussion Papers dp00-11, Department of Economics, Simon Fraser University, revised Feb 2000.
- Anke S. Kessler, 2000. "Redistribution, Fiscal Competition, and the Politics of Economic Integration," Econometric Society World Congress 2000 Contributed Papers 0629, Econometric Society.
- Keen, Michael J. & Kotsogiannis, Christos, 2004.
"Tax competition in federations and the welfare consequences of decentralization,"
Journal of Urban Economics, Elsevier, vol. 56(3), pages 397-407, November.
- Michael J. Keen & Christos Kotsogiannis, 2002. "Tax competition in federations and the welfare consequences of decentralization," Discussion Papers 0201, University of Exeter, Department of Economics.
- Oates, Wallace E, 1985. "Searching for Leviathan: An Empirical Study," American Economic Review, American Economic Association, vol. 75(4), pages 748-757, September.
- Feld, Lars P. & Matsusaka, John G., 2003. "Budget referendums and government spending: evidence from Swiss cantons," Journal of Public Economics, Elsevier, vol. 87(12), pages 2703-2724, December.
- Feld, Lars P. & Kirchgassner, Gebhard, 2001.
"Income tax competition at the State and Local Level in Switzerland,"
Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 181-213, April.
- Lars P. Feld & Gebhard Kirchgässner, 2000. "Income Tax Competition at the State and Local Level in Switzerland," CESifo Working Paper Series 238, CESifo.
- Esteller-More, Alex & Sole-Olle, Albert, 2001.
"Vertical income tax externalities and fiscal interdependence: evidence from the US,"
Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 247-272, April.
- Esteller-Moré, Álex & Solé-Ollé, Albert, 1999. "Vertical income tax externalities and fiscal interdependence: evidence from the US," ZEW Discussion Papers 99-28, ZEW - Leibniz Centre for European Economic Research.
- Brennan,Geoffrey & Buchanan,James M., 2006.
"The Power to Tax,"
Cambridge Books,
Cambridge University Press, number 9780521027922.
- Brennan,Geoffrey & Buchanan,James M., 1980. "The Power to Tax," Cambridge Books, Cambridge University Press, number 9780521233293, October.
- Arzaghi, Mohammad & Henderson, J. Vernon, 2005. "Why countries are fiscally decentralizing," Journal of Public Economics, Elsevier, vol. 89(7), pages 1157-1189, July.
- Lars P. Feld & Gebhard Kirchgässner & Christoph A. Schaltegger, 2010.
"Decentralized Taxation and the Size of Government: Evidence from Swiss State and Local Governments,"
Southern Economic Journal, John Wiley & Sons, vol. 77(1), pages 27-48, July.
- Lars P. Feld & Gebhard Kirchgässner & Christoph A. Schaltegger, 2003. "Decentralized Taxation and the Size of Government: Evidence from Swiss State and Local Governments," CESifo Working Paper Series 1087, CESifo.
- Dahlby, Bev & Wilson, Leonard S., 2003. "Vertical fiscal externalities in a federation," Journal of Public Economics, Elsevier, vol. 87(5-6), pages 917-930, May.
- Sato, Motohiro, 2003. "Tax competition, rent-seeking and fiscal decentralization," European Economic Review, Elsevier, vol. 47(1), pages 19-40, February.
- James H. Stock & Motohiro Yogo, 2002. "Testing for Weak Instruments in Linear IV Regression," NBER Technical Working Papers 0284, National Bureau of Economic Research, Inc.
- Zax, Jeffrey S, 1989. "Is There a Leviathan in Your Neighborhood?," American Economic Review, American Economic Association, vol. 79(3), pages 560-567, June.
- Hoyt, William H., 2001. "Tax Policy Coordination, Vertical Externalities, and Optimal Taxation in a System of Hierarchical Governments," Journal of Urban Economics, Elsevier, vol. 50(3), pages 491-516, November.
- Besley, Timothy J. & Rosen, Harvey S., 1998.
"Vertical externalities in tax setting: evidence from gasoline and cigarettes,"
Journal of Public Economics, Elsevier, vol. 70(3), pages 383-398, December.
- Tim Besley & Harvey S. Rosen, 1997. "Vertical externalities in tax settings: evidence from gasoline and cigarettes," IFS Working Papers W97/23, Institute for Fiscal Studies.
- Timothy J. Besley & Harvey S. Rosen, 1999. "Vertical Externalities in Tax Setting: Evidence from Gasoline and Cigarettes," NBER Working Papers 6517, National Bureau of Economic Research, Inc.
- David Carey & Kathryn Gordon & Philippe Thalmann, 1999. "Tax Reform in Switzerland," OECD Economics Department Working Papers 222, OECD Publishing.
- Haufler, Andreas & Wooton, Ian, 2006.
"The effects of regional tax and subsidy coordination on foreign direct investment,"
European Economic Review, Elsevier, vol. 50(2), pages 285-305, February.
- Haufler, Andreas & Wooton, Ian, 2006. "The effects of regional tax and subsidy coordination on foreign direct investment," Munich Reprints in Economics 19926, University of Munich, Department of Economics.
- George R. Zodrow & Peter Mieszkowski, 2019.
"Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods,"
World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 17, pages 525-542,
World Scientific Publishing Co. Pte. Ltd..
- Zodrow, George R. & Mieszkowski, Peter, 1986. "Pigou, Tiebout, property taxation, and the underprovision of local public goods," Journal of Urban Economics, Elsevier, vol. 19(3), pages 356-370, May.
- Devereux, M.P. & Lockwood, B. & Redoano, M., 2007.
"Horizontal and vertical indirect tax competition: Theory and some evidence from the USA,"
Journal of Public Economics, Elsevier, vol. 91(3-4), pages 451-479, April.
- Devereux, M. P. & Lockwood, B. & Redoano, M., 2004. "Horizontal and Vertical Indirect Tax Competition: Theory and Some Evidence from the USA," Economic Research Papers 269598, University of Warwick - Department of Economics.
- Devereux, Michael & Lockwood, Ben & Redoano, Michela, 2004. "Horizontal And Vertical Indirect Tax Competition : Theory And Some Evidence From The Usa," The Warwick Economics Research Paper Series (TWERPS) 704, University of Warwick, Department of Economics.
- Devereux, Michael & Lockwood, Ben & Redoano, Michela, 2004. "Horizontal and Vertical Indirect Tax Competition: Theory and Some Evidence From the USA," CEPR Discussion Papers 4470, C.E.P.R. Discussion Papers.
- Wilson, John D., 1986. "A theory of interregional tax competition," Journal of Urban Economics, Elsevier, vol. 19(3), pages 296-315, May.
- Michael Keen, 1998.
"Vertical Tax Externalities in the Theory of Fiscal Federalism,"
IMF Staff Papers, Palgrave Macmillan, vol. 45(3), pages 454-485, September.
- Mr. Michael Keen, 1997. "Vertical Tax Externalities in the Theory of Fiscal Federalism," IMF Working Papers 1997/173, International Monetary Fund.
- Wallace E. Oates & Wallace E. Oates, 2004.
"An Essay on Fiscal Federalism,"
Chapters, in: Environmental Policy and Fiscal Federalism, chapter 22, pages 384-414,
Edward Elgar Publishing.
- Wallace E. Oates, 1999. "An Essay on Fiscal Federalism," Journal of Economic Literature, American Economic Association, vol. 37(3), pages 1120-1149, September.
- Michael Keen & Christos Kotsogiannis, 2003. "Leviathan and Capital Tax Competition in Federations," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(2), pages 177-199, April.
- Alejandro Esteller-Moré & Albert Solé-Ollé, 2002. "Tax Setting in a Federal System: The Case of Personal Income Taxation in Canada," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(3), pages 235-257, May.
- Boadway, Robin, 1982. "On the Method of Taxation and the Provision of Local Public Goods: Comment," American Economic Review, American Economic Association, vol. 72(4), pages 846-851, September.
- Goodspeed, Timothy J., 2000. "Tax structure in a federation," Journal of Public Economics, Elsevier, vol. 75(3), pages 493-506, March.
- Myers, Gordon M., 1990.
"Optimality, free mobility, and the regional authority in a federation,"
Journal of Public Economics, Elsevier, vol. 43(1), pages 107-121, October.
- Myers & G.M., 1989. "Optimality, Free Mobility And The Regional Authority In Federation," Working Papers 10, John Deutsch Institute for the Study of Economic Policy.
- Michael J. Keen & Christos Kotsogiannis, 2002. "Does Federalism Lead to Excessively High Taxes?," American Economic Review, American Economic Association, vol. 92(1), pages 363-370, March.
- Conley, T. G., 1999. "GMM estimation with cross sectional dependence," Journal of Econometrics, Elsevier, vol. 92(1), pages 1-45, September.
- Kirchgassner, Gebhard & Pommerehne, Werner W., 1996. "Tax harmonization and tax competition in the European Union: Lessons from Switzerland," Journal of Public Economics, Elsevier, vol. 60(3), pages 351-371, June.
- Buettner, Thiess, 2003. "Tax base effects and fiscal externalities of local capital taxation: evidence from a panel of German jurisdictions," Journal of Urban Economics, Elsevier, vol. 54(1), pages 110-128, July.
- Revelli, Federico, 2003.
"Reaction or interaction? Spatial process identification in multi-tiered government structures,"
Journal of Urban Economics, Elsevier, vol. 53(1), pages 29-53, January.
- Revelli Federico, 2002. "Reaction or interaction? Spatial process identification in multi-tiered government structures," Department of Economics and Statistics Cognetti de Martiis. Working Papers 200202, University of Turin.
- Jan K. Brueckner, 2003. "Strategic Interaction Among Governments: An Overview of Empirical Studies," International Regional Science Review, , vol. 26(2), pages 175-188, April.
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.- Boadway, Robin & Tremblay, Jean-François, 2012.
"Reassessment of the Tiebout model,"
Journal of Public Economics, Elsevier, vol. 96(11), pages 1063-1078.
- Robin Boadway & Jean-François Tremblay, 2010. "Reassessment of the Tiebout Model," NBER Chapters, in: Fiscal Federalism, pages 1063-1078, National Bureau of Economic Research, Inc.
- Sotiris Karkalakos & Christos Kotsogiannis, 2007.
"A spatial analysis of provincial corporate income tax responses: evidence from Canada,"
Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 40(3), pages 782-811, August.
- Sotiris Karkalakos & Christos Kotsogiannis, 2007. "A spatial analysis of provincial corporate income tax responses: evidence from Canada," Canadian Journal of Economics, Canadian Economics Association, vol. 40(3), pages 782-811, August.
- Reingewertz, Yaniv, 2014. "Fiscal Decentralization - a Survey of the Empirical Literature," MPRA Paper 59889, University Library of Munich, Germany.
- Crivelli, Ernesto & Volpe Martincus, Christian, 2007. "Horizontal and Vertical Tax Externalities in a Multicountry World," Bonn Econ Discussion Papers 8/2007, University of Bonn, Bonn Graduate School of Economics (BGSE).
- Fredriksson, Per & Mamun, Khawaja, 2009. "Gubernatorial Reputation and Vertical Tax Externalities: All Smoke, No Fire?," Working Papers 2009002, Sacred Heart University, John F. Welch College of Business.
- Fredriksson, Per G. & Mamun, Khawaja A., 2008. "Vertical externalities in cigarette taxation: Do tax revenues go up in smoke?," Journal of Urban Economics, Elsevier, vol. 64(1), pages 35-48, July.
- Krishanu Karmakar & Jorge Martinez-Vazquez, 2014. "Fiscal Competition versus Fiscal Harmonization: A Review of the Arguments," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1431, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Thierry Madiès & Sonia Paty & Yvon Rocaboy, 2005.
"Externalités fiscales horizontales et verticales. Où en est la théorie du fédéralisme financier ?,"
Revue d'économie politique, Dalloz, vol. 115(1), pages 17-63.
- Yvon Rocaboy & Thierry Madiès & Sonia Paty, 2005. "Externalités fiscales horizontales et verticales: Où en est la théorie du fédéralisme financier ?," Post-Print halshs-00008796, HAL.
- 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.
- Agrawal, David R., 2016. "Local fiscal competition: An application to sales taxation with multiple federations," Journal of Urban Economics, Elsevier, vol. 91(C), pages 122-138.
- Reingewertz, Yaniv, 2018. "Corporate taxes and vertical tax externalities: Evidence from narrative federal tax shocks," Regional Science and Urban Economics, Elsevier, vol. 68(C), pages 84-97.
- Ida, Tomoya & Wilhelmsson, Mats, 2014. "An Empirical Test Of The Dominant Tax Externality In Sweden," Working Paper Series 14/5, Royal Institute of Technology, Department of Real Estate and Construction Management & Banking and Finance.
- Florence Lachet-Touya, 2016. "EU tax competition and tax avoidance: A multiprincipal perspective," Working Papers hal-02939340, HAL.
- Florence TOUYA, 2016. "EU tax competition and tax avoidance: A multiprincipal perspective," Working Papers 2015-2016_11, CATT - UPPA - Université de Pau et des Pays de l'Adour, revised Aug 2016.
- Florence Lachet-Touya, 2016. "Horizontal and Vertical Tax Interactions in a Common Agency Game," Working Papers hal-02939399, HAL.
- Thierry Madiès & Sonia Paty & Yvon Rocaboy, 2005.
"Les stratégies fiscales des collectivités locales. De la théorie à la réalité,"
Revue de l'OFCE, Presses de Sciences-Po, vol. 94(3), pages 283-315.
- Yvon Rocaboy & Thierry Madiès & Sonia Paty, 2005. "Les stratégies fiscales des collectivités locales: de la théorie à la réalité," Post-Print halshs-00008669, HAL.
- Florence TOUYA, 2016. "Horizontal and Vertical Tax Interactions in a Common Agency Game," Working Papers 2015-2016_12, CATT - UPPA - Université de Pau et des Pays de l'Adour, revised Aug 2016.
- Florence Lachet-Touya, 2016. "EU tax competition and tax avoidance: A multiprincipal perspective," Working papers of CATT hal-02939340, HAL.
- Boadway, Robin & Tremblay, Jean-François, 2010. "Mobility and Fiscal Imbalance," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 1023-1053, December.
- Brülhart, Marius & Bucovetsky, Sam & Schmidheiny, Kurt, 2015.
"Taxes in Cities,"
Handbook of Regional and Urban Economics, in: Gilles Duranton & J. V. Henderson & William C. Strange (ed.), Handbook of Regional and Urban Economics, edition 1, volume 5, chapter 0, pages 1123-1196,
Elsevier.
- Brülhart, Marius & Schmidheiny, Kurt & Bucovetsky, Sam, 2014. "Taxes in Cities," CEPR Discussion Papers 10114, C.E.P.R. Discussion Papers.
- Marius Brülhart & Sam Bucovetsky & Kurt Schmidheiny, 2014. "Taxes in Cities," Cahiers de Recherches Economiques du Département d'économie 14.04, Université de Lausanne, Faculté des HEC, Département d’économie.
- Marius Brülhart & Sam Bucovetsky & Kurt Schmidheiny, 2014. "Taxes in Cities," CESifo Working Paper Series 4951, CESifo.
More about this item
Keywords
tax competition; horizontal externalities; vertical externalities; fiscal federalism; Swiss tax system;All these keywords.
JEL classification:
- H7 - Public Economics - - State and Local Government; Intergovernmental Relations
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
NEP fields
This paper has been announced in the following NEP Reports:- NEP-PBE-2004-08-02 (Public 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:lau:crdeep:04.11. See general information about how to correct material in RePEc.
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 bibliographic 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.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Christina Seld (email available below). General contact details of provider: https://edirc.repec.org/data/deelsch.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.