Please use this identifier to cite or link to this item: http://hdl.handle.net/2445/115376
Full metadata record
DC FieldValueLanguage
dc.contributor.authorEsteller Moré, Alejandro-
dc.contributor.authorGalmarini, Umberto-
dc.contributor.authorRizzo, Leonzio-
dc.date.accessioned2017-09-14T11:58:45Z-
dc.date.available2017-09-14T11:58:45Z-
dc.date.issued2015-
dc.identifier.urihttp://hdl.handle.net/2445/115376-
dc.description.abstractWe examine the design of fiscal equalization transfers aimed at interregional redistribution in a setting in which special interest groups distort the fiscal policies of local governments. Equity always calls for tax-base equalization while efficiency calls for tax-base equalization of fiscal capacities backed by strong lobby groups and for taxrevenue equalization of those backed by weak lobby groups. Hence, it is optimal to rely only on tax-base equalization if the special interest groups are similar in terms of lobbying power, whereas a mixed system is optimal if they are highly heterogeneous. Tax competition reinforces the role of tax-base, while tax exporting that of tax-revenue, fiscal equalization.ca
dc.format.extent37 p.-
dc.format.mimetypeapplication/pdf-
dc.language.isoengca
dc.publisherInstitut d’Economia de Barcelonaca
dc.relation.isformatofReproducció del document publicat a: http://www.ieb.ub.edu/2012022157/ieb/ultimes-publicacions-
dc.relation.ispartofIEB Working Paper 2015/21-
dc.relation.ispartofseries[WP E-IEB15/21]-
dc.rightscc-by-nc-nd, (c) Esteller Moré et al., 2015-
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/es/-
dc.subject.classificationPolítica fiscalcat
dc.subject.classificationImpostoscat
dc.subject.classificationDistribució (Teoria de la probabilitat)-
dc.subject.otherFiscal policyeng
dc.subject.otherTaxationeng
dc.subject.otherDistribution (Probability theory)-
dc.titleFiscal equalization under political pressuresca
dc.typeinfo:eu-repo/semantics/workingPaperca
dc.rights.accessRightsinfo:eu-repo/semantics/openAccessca
Appears in Collections:IEB (Institut d’Economia de Barcelona) – Working Papers

Files in This Item:
File Description SizeFormat 
IEB15-21_EstellerMore.pdf1.25 MBAdobe PDFView/Open


This item is licensed under a Creative Commons License Creative Commons