Evaluating the efficiency and equity of federal fiscal equalization

Journal of Public Economics

Volumn 96, Issue 9-10, 2012, Pages 824-839

  Albouy, David ^a,b,c  

^a UNIVERSITY OF MICHIGAN   (United States)

^b NATIONAL BUREAU OF ECONOMIC RESEARCH   (United States)

^c CIRANO   (Canada)

Author keywords

Compensating wage differentials; Cost of living; Federal taxation; Fiscal equalization; Horizontal equity; Source based and residence based taxes

Indexed keywords

EID: 84863761137     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jpubeco.2012.05.015     Document Type: Article

References (66)

1. Albouy David The unequal geographic burden of federal taxation. Journal of Political Economy 2009, 117:635-667. (August).
2. Albouy David What are cities worth? Land rents, local productivity, and the capitalization of local amenity values. NBER Working Paper No. 14981, Cambridge MA 2009.
3. Albouy, David and Bert Lue. 2011. Driving to opportunity: local wages, commuting, and sub-metropolitan quality of life. Mimeo, University of Michigan.
4. Albouy, David and Nathan Seegert. 2010. The optimal population distribution across cities. Mimeo, University of Michigan.
5. Albouy, David, Fernando Leibovici, and Casey Warman. in press. Quality of life, firm productivity, and the value of amenities across Canadian cities. Canadian Journal of Economics.
6. Alesina Alberto, Spolaore Enrico On the size and number of nations. Quarterly Journal of Economics 1997, 112:1027-1056. (Nov.).
7. Bartik Timothy J. Who Benefits from State and Local Economic Development Policies? 1991, Upjohn Institute, Kalamazoo, MI.
8. Bergstrom T.C., Goodman R.P. Private demands for public goods. American Economic Review 1973, 63:280-296.
9. Bernard A., Finnie R., St-Jean B. Interprovincial mobility and earnings perspectives 2008, Statistics Canada.
10. Boadway Robin The theory and practice of equalization. CESifo Economic Studies 2004, 50:211-254.
11. Boadway Robin, Flatters Frank Efficiency and equalization payments in a federal system of government: a synthesis and extension of recent results. Canadian Journal of Economics 1982, 15:613-633. Nov.
12. Boadway Robin, Flatters Frank Equalization in a Federal State: An Economic Analysis 1982, Economic Council of Canada, Ottawa.
13. Boadway Robin, Hayahsi Masayoshi An evaluation of the stabilization properties of equalization in Canada. Canadian Public Policy 2004, 30:91-109.
14. Bradford David, Oates Wallace The analysis of revenue sharing in a new approach to collective fiscal decisions. Quarterly Journal of Economics 1971, 85:416-439. Aug.
15. Bradford David, Oates Wallace Towards a predictive theory of intergovernmental grants. American Economic Review 1971, 61(May):440-448.
16. Buchanan James The pure theory of government finance: a suggested approach. Journal of Political Economy 1949, 57:496-505.
17. Buchanan James Federalism and fiscal equity. American Economic Review 1950, 40:583-599. (Sep.).
18. Buchanan James Fiscal equity in the unequal treatment of unequals: a rejoinder. Journal of Political Economy 1951, 59:358-359. (Aug).
19. Buchanan James Federal grants and resource allocation. Journal of Political Economy 1952, 60:208-217. (Jun.).
20. Buchanan James, Goetz Charles J. Efficiency limits of fiscal mobility: an assessment of the Tiebout model. Journal of Public Economics 1972, 1:25-43.
21. Buchanan James, Wagner Richard E. An efficiency basis for federal fiscal equalization. The Analysis of Public Output 1970, Columbia University Press, New York. J. Margolis (Ed.).
22. Busso, Mathis, Jesse Gregory and Patrick Kline. 2010. Assessing incidence and efficiency of a prominent place-based policy. Mimeo, UC Berkeley.
23. Courant Paul N. How would you know a good economic development policy if you tripped over one? Hint: don't just count jobs. National Tax Journal 1994, 47:863-891.
24. Courchene Thomas J. A market perspective on regional disparities. Canadian Public Policy 1981, 7:506-518.
25. Courchene Thomas J., Beavis David A. Federal-provincial tax equalization: an evaluation. Canadian Journal of Economics 1973, 6:483-502. (Nov.).
26. Downes Thomas A. Evaluating the impact of school finance reform on the provision of public education: the California case. National Tax Journal 1992, 405.
27. Evans Tom A. The Impact of Representation Per Capita on the Distribution of Federal Spending and Income Taxes. Canadian Journal of Political Science 2005.
28. Feldstein Martin Comment on an efficiency basis for federal fiscal equalization. The Analysis of Public Output 1970, Columbia University Press, New York. J. Margolis (Ed.).
29. Flatters Frank, Henderson Vernon, Mieszkowski Peter Public goods, efficiency, and regional fiscal equalization. Journal of Public Economics 1974, 3:99-112.
30. Glaeser Edward L. Should transfer payments be indexed to local price levels?. Regional Science and Urban Economics 1998, 28:1-20.
31. Glaeser Edward L., Gottlieb Joshua The economics of place-making policies. Brookings Papers on Economic Activity 2008, 155-253. (Spring).
32. Harberger Arnold C. Principles of efficiency: the measurement of waste. American Economic Review 1964, 54:58-76.
33. Hines James R., Thaler Richard H. Anomalies: the flypaper effect. Journal of Economic Perspectives 1995, 9:217-226.
34. Hochman Oded, Pines David Federal income tax and its effects on inter- and intracity resource allocation. Public Finance Quarterly 1993, 21:276-304.
35. Hoxby Caroline M. All school finance equalizations are not created equal. Quarterly Journal of Economics 2001, 116:1189-1231.
36. Inman Robert P., Rubinfeld Daniel L. Rethinking federalism. Journal of Economic Perspectives 1997, 11:43-64. (Autumn).
37. Jenkins H.P. Fiscal equity in the unequal treatment of unequals: a suggested test. Journal of Political Economy 1951, 59:353-357. (Aug.).
38. Ladd Helen F., Yinger John The case for equalizing aid. National Tax Journal 1994, 47(March):211-224.
39. Mckenzie Kenneth J. Fiscal federalism and the taxation of nonrenewable resources. Perspectives on Fiscal Federalism 2006, World Bank, Washington D.C. R. Bird, F. Vaillancourt (Eds.).
40. Mieszkowski Peter, Musgrave Richard Federalism, grants, and fiscal equalization. National Tax Journal 1999, 52:239-259.
41. Mieszkowski Peter, Toder Eric Taxation of energy resources. Fiscal Federalism and the Taxation of Natural Resources 1983, Lexington Books. C. McLure, P. Mieszkowski (Eds.).
42. Mieszkowski Peter, Zodrow George Taxation and the Tiebout model: the differential effects of head taxes, taxes on land rents, and property taxes. Journal of Economic Literature 1989, 27:1098-1146. (Sep).
43. Musgrave Richard A. Approaches to a fiscal theory of political federalism. Public Finances: Needs, Sources, and Utilization 1961, National Bureau of Economic Research, New York.
44. Musgrave Richard A. Devolution, grants, and fiscal competition. Journal of Economic Perspectives 1997, 11:65-72. (Fall).
45. Myers Gordon M. Optimality, free mobility, and the regional authority in a federation. Journal of Public Economics 1990, 43:107-121.
46. Oakland William H. Fiscal equalization: an empty box?. National Tax Journal 1994, 47:199-209. (March).
47. Oates Wallace On the measurement of congestion in the provision of local public goods. Journal of Urban Economics 1988, 24:85-94.
48. Poschmann Finn Where the Money Goes: The Distribution of Taxes and Benefits in Canada 1998, C.D. Howe Institute.
49. Reschovsky Fiscal equalization and school finance. National Tax Journal 1994, 47(1):185-197.
50. Roback Jennifer Wages, rents, and the quality of life. Journal of Political Economy 1982, 90:1257-1278. (December).
51. Rosen Sherwin Wages-based indexes of urban quality of life. Current Issues in Urban Economics 1979, John Hopkins Univ. Press, Baltimore. P. Mieszkowski, M. Straszheim (Eds.).
52. Scott A.D. A note on grants in federal countries. Economica 1950, 17:416-422. (Nov.).
53. Scott A.D. Federal grants and resource allocation. Journal of Political Economy 1952, 60:534-536. (Dec.).
54. Shaw Paul R. Fiscal versus traditional market variables in Canadian migration. Journal of Political Economy 1986, 94:648-666. (June).
55. Smart Michael Taxation and deadweight loss in a system of intergovernmental transfers. Canadian Journal of Economics 1998, 31:189-206. (Feb.).
56. Stiglitz Joseph E. The theory of local public goods. Economics of Public Services 1977, Macmillan, Toronto. M. Feldstein, R. Inman (Eds.).
57. Tiebout Charles M. A pure theory of local expenditures. Journal of Political Economy 1956, 64(May):416-424.
58. Tobin James On limiting the domain of inequality. Journal of Law and Economics 1970, 13:263-270.
59. Usher Dan Public property and the effects of migration upon other residents of the migrants' countries of origin and destination. Journal of Political Economy 1977, 85:1001-1020. (Oct.).
60. Usher Dan The reform of equalization payments. Canadian Public Policy 2007, 33:337-366. (Sep.).
61. Watson William G. An estimate of the welfare gain from fiscal equalization. Canadian Journal of Economics 1986, 19(May):298-308.
62. Wildasin David E. Locational efficiency in a federal system. Regional Science and Urban Economics 1980, 10(November):453-471.
63. Wildasin David E. Urban Public Finance 1986, Harwood Academic Publishers, Chur, Switzerland.
64. Wilson L.S. Equalization, efficiency and migration: Watson revisited. Canadian Public Policy 2003, 29:385-396.
65. Winer Stanley L., Gauthier Denis Internal Migration and Fiscal Structure 1983, Economic Council Canada, Ottawa.
66. Yinger John On fiscal disparities across cities. Journal of Urban Economics 1986, 19:316-337.