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Si us plau utilitzeu sempre aquest identificador per citar o enllaçar aquest document: https://hdl.handle.net/2445/115376
Fiscal equalization under political pressures
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We 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.
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ESTELLER MORÉ, Alejandro, GALMARINI, Umberto, RIZZO, Leonzio. Fiscal equalization under political pressures. _IEB Working Paper 2015/21_. [consulta: 21 de gener de 2026]. [Disponible a: https://hdl.handle.net/2445/115376]