메뉴 건너뛰기




Volumn 38, Issue 1, 2008, Pages 16-31

Federal tax-transfer policy and intergovernmental pre-commitment

Author keywords

Commitment; Common agency; Fiscal federalism; Tax competition; Transfer policy

Indexed keywords

EXPENDITURE; FEDERAL SYSTEM; FISCAL POLICY; INTERGOVERNMENTAL RELATIONS; POLITICAL ECONOMY; STATE ROLE; TAX SYSTEM;

EID: 44249083264     PISSN: 01660462     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.regsciurbeco.2007.08.006     Document Type: Article
Times cited : (14)

References (33)
  • 1
    • 85120230553 scopus 로고    scopus 로고
    • Akai, N., Sato, M. 2005, Decentralized leadership meets soft budget, CIRJE Discussion Paper, vol. 391 (F-series), Tokyo.
  • 2
    • 0004106624 scopus 로고
    • A treatise on the family
    • Becker G.S. A treatise on the family 1981 Harvard University Press Cambridge, MA
    • (1981)
    • Becker, G.S.1
  • 4
    • 29944433272 scopus 로고    scopus 로고
    • The theory and practice of equalization
    • Boadway R. The theory and practice of equalization CESifo Economic Studies 50 2004 211 254
    • (2004) CESifo Economic Studies , vol.50 , pp. 211-254
    • Boadway, R.1
  • 5
    • 0000685759 scopus 로고    scopus 로고
    • The consequences of overlapping tax bases for redistribution and public spending in a federation
    • Boadway R. Marchand M. Vigneault M. The consequences of overlapping tax bases for redistribution and public spending in a federation Journal of Public Economics 68 1998 453 478
    • (1998) Journal of Public Economics , vol.68 , pp. 453-478
    • Boadway, R.1    Marchand, M.2    Vigneault, M.3
  • 6
    • 85120217200 scopus 로고    scopus 로고
    • Boadway R. Tremblay J.F. A theory of vertical fiscal imbalance Finanz Archiv vol. 62 2006 1 27
    • (2006) , pp. 1-27
    • Boadway, R.1    Tremblay, J.F.2
  • 7
    • 0002640101 scopus 로고
    • The samaritan's dilemma
    • Buchanan J.M. The samaritan's dilemma E.S. Phelps Altruism, Morality and Economic Theory 1975 Russel Sage Foundation New York 71 85
    • (1975) , pp. 71-85
    • Buchanan, J.M.1
  • 9
    • 0013083352 scopus 로고    scopus 로고
    • Pure public goods and income redistri-bution in a federation with decentralized leadership and imperfect labor mobility
    • Caplan A.J. Cornes R.C. Silva E.C.D. Pure public goods and income redistri-bution in a federation with decentralized leadership and imperfect labor mobility Journal of Public Economics 77 2000 265 284
    • (2000) Journal of Public Economics , vol.77 , pp. 265-284
    • Caplan, A.J.1    Cornes, R.C.2    Silva, E.C.D.3
  • 10
    • 0000972316 scopus 로고    scopus 로고
    • Fiscal externalities and the design of intergovernmental grants
    • Dahlby B. Fiscal externalities and the design of intergovernmental grants Interna-tional Tax and Public Finance 3 1996 397 412
    • (1996) Interna-tional Tax and Public Finance , vol.3 , pp. 397-412
    • Dahlby, B.1
  • 11
    • 84959794927 scopus 로고
    • Credit and efficiency in centralized and decentralized economies
    • Dewatripont M. Maskin E. Credit and efficiency in centralized and decentralized economies Review of Economic Studies 62 1995 541 556
    • (1995) Review of Economic Studies , vol.62 , pp. 541-556
    • Dewatripont, M.1    Maskin, E.2
  • 12
    • 0000903323 scopus 로고    scopus 로고
    • Special interest lobbying and endogenous commodity taxation
    • Dixit A. Special interest lobbying and endogenous commodity taxation Eastern Economic Journal 22 1996 375 388
    • (1996) Eastern Economic Journal , vol.22 , pp. 375-388
    • Dixit, A.1
  • 13
    • 0001097233 scopus 로고    scopus 로고
    • Common agency and coordination: general theory and application to government policy making
    • Dixit A. Grossman G. Helpman E. Common agency and coordination: general theory and application to government policy making Journal of Political Economy 105 1997 752 769
    • (1997) Journal of Political Economy , vol.105 , pp. 752-769
    • Dixit, A.1    Grossman, G.2    Helpman, E.3
  • 14
    • 17644405123 scopus 로고    scopus 로고
    • An empirical analysis of intergovernmental tax interaction: The case of business income taxes in Canada
    • Hayashi M. Boadway R. An empirical analysis of intergovernmental tax interaction: The case of business income taxes in Canada Canadian Journal of Economics 34 2001 481 503
    • (2001) Canadian Journal of Economics , vol.34 , pp. 481-503
    • Hayashi, M.1    Boadway, R.2
  • 15
    • 0037210166 scopus 로고    scopus 로고
    • Withholding taxes or information exchange: the taxation of international interest flows
    • Huizinga H. Nielsen S.B. Withholding taxes or information exchange: the taxation of international interest flows Journal of Public Economics 87 2003 39 72
    • (2003) Journal of Public Economics , vol.87 , pp. 39-72
    • Huizinga, H.1    Nielsen, S.B.2
  • 16
    • 0035193137 scopus 로고    scopus 로고
    • Tax policy coordination, vertical fiscal externalities, and optimal taxation in a system of hierarchical governments
    • Hoyt W.H. Tax policy coordination, vertical fiscal externalities, and optimal taxation in a system of hierarchical governments Journal of Urban Economics 50 2001 491 516
    • (2001) Journal of Urban Economics , vol.50 , pp. 491-516
    • Hoyt, W.H.1
  • 18
    • 0041930420 scopus 로고    scopus 로고
    • Vertical tax externalities in the theory of scal federalism
    • Keen M. Vertical tax externalities in the theory of scal federalism IMF Staff Papers 45 1998 454 485
    • (1998) IMF Staff Papers , vol.45 , pp. 454-485
    • Keen, M.1
  • 19
    • 0009978346 scopus 로고    scopus 로고
    • Does federalism lead to excessively high taxes?
    • Keen M. Kotsogiannis C.h. Does federalism lead to excessively high taxes? American Economic Review 92 2002 363 370
    • (2002) American Economic Review , vol.92 , pp. 363-370
    • Keen, M.1    Kotsogiannis, C.h.2
  • 21
    • 2342474568 scopus 로고    scopus 로고
    • Tax competition in a fiscal union with decentralized leadership
    • Koethenbuerger M. Tax competition in a fiscal union with decentralized leadership Journal of Urban Economics 55 2004 498 513
    • (2004) Journal of Urban Economics , vol.55 , pp. 498-513
    • Koethenbuerger, M.1
  • 22
    • 33847034359 scopus 로고    scopus 로고
    • Ex-post redistribution in a federation: implications for corrective policy
    • Koethenbuerger M. Ex-post redistribution in a federation: implications for corrective policy Journal of Public Economics 91 2007 481 496
    • (2007) Journal of Public Economics , vol.91 , pp. 481-496
    • Koethenbuerger, M.1
  • 24
    • 38249036890 scopus 로고
    • International factor movements in the presence of a fixed factor
    • Kuhn P. Wooton I. International factor movements in the presence of a fixed factor Journal of International Economics 23 1987 123 140
    • (1987) Journal of International Economics , vol.23 , pp. 123-140
    • Kuhn, P.1    Wooton, I.2
  • 25
    • 14844351344 scopus 로고    scopus 로고
    • Contractual externalities and common agency equilibria
    • Martimort D. Stole L. Contractual externalities and common agency equilibria Advances in Theoretical Economics 3 1 2003 Article 4. http://www.bepress . com/ bejte/advances/vol3/iss1/art4
    • (2003) Advances in Theoretical Economics , vol.3 , Issue.1
    • Martimort, D.1    Stole, L.2
  • 26
    • 0032124451 scopus 로고    scopus 로고
    • Lobbying by capital and labor over trade and labor market policies
    • Rama M. Tabellini G. Lobbying by capital and labor over trade and labor market policies European Economic Review 42 1998 1295 1316
    • (1998) European Economic Review , vol.42 , pp. 1295-1316
    • Rama, M.1    Tabellini, G.2
  • 27
    • 0002141251 scopus 로고
    • Optimal taxation in the presence of externalities
    • Sandmo S. Optimal taxation in the presence of externalities Swedish Journal of Economics 77 1975 89 98
    • (1975) Swedish Journal of Economics , vol.77 , pp. 89-98
    • Sandmo, S.1
  • 28
    • 0347056761 scopus 로고    scopus 로고
    • Fiscal externalities and efficient transfers in a federation
    • Sato M. Fiscal externalities and efficient transfers in a federation International Tax and Public Finance 7 2000 119 139
    • (2000) International Tax and Public Finance , vol.7 , pp. 119-139
    • Sato, M.1
  • 29
    • 0019679509 scopus 로고
    • The political economy of benefits and costs: a neoclassical approach to distributive politics
    • Weingast B.R. Shepsle K. Johnson C. The political economy of benefits and costs: a neoclassical approach to distributive politics Journal of Political Economy 89 1981 642 664
    • (1981) Journal of Political Economy , vol.89 , pp. 642-664
    • Weingast, B.R.1    Shepsle, K.2    Johnson, C.3
  • 30
    • 85120229856 scopus 로고    scopus 로고
    • Wildasin, D.E., 1997, Externalities and bailouts: Hard and soft budget constraints in in-tergovernmental fiscal relations, Working Paper No. 1843, World Bank, Washington.
  • 31
    • 45149141514 scopus 로고
    • Interjurisdictional capital mobility: fiscal externality and a corrective subsidy
    • Wildasin D.E. Interjurisdictional capital mobility: fiscal externality and a corrective subsidy Journal of Urban Economics 25 1989 193 212
    • (1989) Journal of Urban Economics , vol.25 , pp. 193-212
    • Wildasin, D.E.1
  • 32
    • 0040521832 scopus 로고    scopus 로고
    • Federalism, fiscal restraint, and European monetary union
    • von Hagen J. Eichengreen B. Federalism, fiscal restraint, and European monetary union , American Economic Review 86 1996 134 138
    • (1996) , American Economic Review , vol.86 , pp. 134-138
    • von Hagen, J.1    Eichengreen, B.2
  • 33
    • 0007721215 scopus 로고
    • Pigou, Tiebout, property taxation, and the underprovision of local public goods
    • Zodrow G.R. Mieszkowski P. Pigou, Tiebout, property taxation, and the underprovision of local public goods Journal of Urban Economics 19 1986 356 370
    • (1986) Journal of Urban Economics , vol.19 , pp. 356-370
    • Zodrow, G.R.1    Mieszkowski, P.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.