Normative versus positive theories of revenue assignments in federations

Handbook of Fiscal Federalism

Volumn , Issue , 2006, Pages 306-338

  Ambrosanio, Maria Flavia ^a   Bordignon, Massimo ^a  

^a UNIVERSITÀ CATTOLICA DEL SACRO CUORE   (Italy)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84882002425     PISSN: None     EISSN: None     Source Type: Book    
DOI: None     Document Type: Chapter

References (80)

1. Alm, J. (1999), 'Tax compliance and administration', in W.B. Hildreth and J.A. Richardson (eds), Handbook on Taxation, New York: Dekker, pp. 741-68.
2. Asian Development Bank (1999), Fiscal Transition in Kazakhstan, Manila: ADB.
3. Atkinson, P. and Van den Noord, P. (2001), 'Managing public expenditures: some emerging policy issues and a framework for analysis', OECD Economic Department Working Paper no. 485, Paris.
4. Bailey, S.J. (1999), Local Government Economics: Principles and Practices, Basingstoke: Macmillan.
5. Baker, P.J. and Gould, A.C. (2001), Democracy and Taxation, Notre Dame, IN: University of Notre Dame, Paris.
6. Besley, T. and Case, A. (1995), 'Incumbent behavior: vote seeking, tax setting and yardstick competition', American Economic Review, 85(1), 25-45.
7. Besley, T. and Coate, S. (2003), 'Centralized versus decentralized provision of local public goods: a political economy approach', Journal of Public Economics, 87, 2611-37.
8. Bird, R.M. (1999), 'Rethinking sub-national taxes: a new look at tax assignment', International Monetary Fund, WP/99/165, Washington, DC.
9. Bird, R. (2000), 'Subnational revenues: realities and prospects', in S.J. Burki and G. Perry (eds), Decentralization and Accountability of the Public Sector, Annual World Bank Conference on Development in Latin America and Caribbean, 1999, Washington, DC: World Bank, pp. 319-39.
10. Bird, R.M. and Gendron, P. (1998), 'Dual VATs and cross-border trade: two problems, one solution?', International Tax and Public Finance, 5, 429-42.
11. Bird, R.M. and Gendron, P. (2000), 'CVAT, VIVAT, and dual VAT: vertical "sharing" and interstate trade', International Tax and Public Finance, 7, 753-61.
12. Boadway, R. and Keen, M. (1996), 'Efficiency and the optimal direction for federal state transfers', International Tax and Public Finance, 3, 137-55.
13. Bordignon, M. (2005), 'Fiscal decentralization: how to harden the budget constraint', paper presented at the EU Commission Workshop 'Fiscal Surveillance in EMU: new issues and challenges', Brussels.
14. Bordignon, M., Colombo, L. and Galmarini, U. (2003), 'Fiscal federalism and endogenous lobbies' formation', Quaderni dell'Istituto di Economia e Finanza, no. 52, Catholic University of Milan.
15. Bordignon, M., Manasse, P. and Tabellini, G. (2001), 'Optimal regional redistribution under asymmetric information', American Economic Review, 91(3), 709-23.
16. Bordignon, M. and Peragine, V. (2005), 'Horizontal equity in a regional context', mimeo, Catholic University of Milan.
17. Bordignon, M. and Turati, G. (2005) 'Bailing out expectations and health expenditure in Italy: an empirical approach', manuscript, Catholic University of Milan.
18. Brennan, G. and Buchanan, J. (1980), The Power to Tax: Analytical Foundations of a Fiscal Constitution, Cambridge: Cambridge University Press.
19. Breton, A. (1996), Competitive Governments: An Economic Theory of Politics and Public Finance, Cambridge, New York: Cambridge University Press.
20. Buchanan, J.M. (1950), 'Federalism and fiscal-equity', American Economic Review, 40, 583-99.
21. Cerniglia, F. (2003), 'Decentralization in the public sector: quantitative aspects in federal and unitary countries', Journal of Policy Modeling, 25(8), 749-76.
22. Cremer, H. Fourgeaud, Leite-Mointeiro, V.M., Marchand, M. and Pestieau, P. (1996), 'Mobility and redistribution: a survey', Public Finance/Finances Publiques, 51, 325-52.
23. Dahlby, B. and Wilson, L.S. (1994), 'Fiscal capacity, tax effort, and optimal equalization grants', Canadian Journal of Economics, 27(3), 657-72.
24. Dillinger, W. (1991), Urban Property Tax Reform, Washington, DC: World Bank.
25. Ebel, R.D. and Taliercio, R. (2004), 'Subnational tax policy design and administration in transition and developing economies', paper presented at the International Symposium on Fiscal Decentralization in Asia revisited, 5-6 November, Hitotsubashi University, Kunitachi, Tokyo.
26. Ebel, R.D. and Yilmaz, S. (2002), 'On the measurement and impact of fiscal decentralization', World Bank, Policy Research Working Paper 2809, Washington, DC.
27. Edwards, J.S.S. and Keen, M. (1996), 'Tax competition and Leviathan', European Economic Review, 40, 113-34.
28. Esteller-Morè, A. (1999), 'The politics of tax administration: evidence from Spain', Working Paper, Institut d'Economia de Barcelona (IEB).
29. Feld, L.P. and Schneider, F. (2001), 'State and local taxation', in R. Liesenfeld, J.F. Richard, N.J. Smelser and P.B. Baltes (eds) (2001), International Encyclopedia of the Social and Behavioral Sciences, Oxford: Elsevier, p. Bd 12.
30. Garcia-Mila, T. and T.J. McGuire (2005), 'Fiscal decentralization in Spain: an asymmetric transition to democracy', in R.M. Bird and R. Ebel (eds), Subsidiarity and Solidarity: The Role of Intergovernmental Relations in Maintaining an Effective State, Cheltenham, UK and Northampton, MA, USA: Edward Elgar.
31. Gordon, R.H. (1983), 'An optimal taxation approach to fiscal federalism', The Quarterly Journal of Economics, 98, 567-86.
32. Gordon, R.H. (1986), 'Taxation of investment and savings in a world economy', American Economic Review, 76, 1086-102.
33. Hettich, W. and Winer, S.L. (1984), 'A positive model of tax structure', Journal of Public Economics, 24, 67-87.
34. Hettich, W. and Winer, S.L. (1997), 'The political economy of taxation', in D.C. Mueller (ed.), Perspectives on Public Choice: A Handbook, Cambridge: Cambridge University Press, pp. 481-505.
35. Hettich, W. and Winer, S.L. (2000), Democratic Choice and Taxation: A Theoretical and Empirical Analysis, Cambridge: Cambridge University Press.
36. Heyndels, B. and Vuchelen, J. (1998), 'Tax mimicking among Belgian municipalities', National Tax Journal, 51(1), 89-101.
37. Hines, J.R. Jr (2000), 'What is benefit taxation?', Journal of Public Economics, 75, 483-92.
38. Jourmaud, I. and Kongsrud, P.M. (2003), 'Fiscal relations across government levels', OECD Economic Department Working Paper no. 375, Paris.
39. Kanbur, R. and Keen, M. (1993), 'Jeux sans frontières: tax competition and tax coordination when countries differ in size?', American Economic Review, 83(4), 877-92.
40. Keen, M. (1998), 'Vertical tax externalities in the theory of fiscal federalism', IMF Staff Papers, 45(3), 454-85.
41. Keen, M. (2000), 'VIVAT, CVAT, and all that: new forms of value-added tax for federal systems', International Monetary Fund, WP/00/83, Washington, DC.
42. Keen, M. (2002), 'Some international issues in commodity taxation', IMF Working Paper WP/02/124, Washington, DC.
43. Keen, M. and Kotsogiannis, C. (2002), 'Does federalism lead to excessively high taxes?', American Economic Review, 92(1), 363-70.
44. Keen, M. and Smith, S. (1998), 'The future of the value added tax in the European Union', Economic Policy, 23, 375-471.
45. Keen, M. and Smith, S. (2000), 'Viva VIVAT!', International Tax and Public Finance, 7, 741-51.
46. Kornai, J., Maskin, E. and Roland, G. (2003), 'Understanding the soft budget constraint', Journal of Economic Literature, 41(4), 1095-136.
47. Kraemer, M. (1997), 'Intergovernmental transfers and political representation: empirical evidence from Argentina, Brazil and Mexico', Inter-American Development Bank, Working Paper 345.
48. Lockwood, B. (2000), 'The assignment of powers in federal and unitary states', Warwick Economics Research Paper Series 580, Department of Economics, University of Warwick.
49. Lockwood, B. (2004), 'Decentralization via federal and unitary referanda', Journal of Public Economic Theory, 6, 79-108.
50. Ma, J. (1997), Intergovernmental Fiscal Transfers: A Comparison of Nine Countries (Cases of the United States, Canada, the United Kingdom, Australia, Germany, Japan, Korea, India, and Indonesia), Washington, DC: World Bank, Economic Development Institute.
51. Martinez-Vazquez, J. and Timofeev, A. (2005), 'Choosing between centralized and decentralized models of tax administration', Andrew Young School of Policy Studies, Working Paper 05- 02, Georgia State University.
52. McLure, C.E. Jr (1999a), 'Tax assignment', in Fiscal Transition in Kazakhstan, Manila: Asian Development Bank, Chapter 8, pp. 273-316.
53. McLure, C.E. Jr (1999b), The Tax Assignment Problem: Conceptual and Administrative Considerations in Achieving Subnational Fiscal Autonomy, Washington, DC: World Bank.
54. McLure, C.E. Jr (2000), 'Implementing subnational value added taxes on internal trade: the compensating VAT (CVAT)', International Tax and Public Finance, 7, 723-40.
55. McLure, C.E. Jr (2001), 'The tax assignment problem: ruminations on how theory and practice depend on history', National Tax Journal, 54(2), 339-63.
56. Mikesell, J. (2003), 'International experiences with administration of local taxes: a review of practices and issues', paper prepared for the World Bank Thematic Group on Taxation and Tax Policy, Washington, DC: World Bank.
57. Musgrave, R.A. (1959), The Theory of Public Finance: a Study in Public Economy, New York: McGraw-Hill.
58. Musgrave, R.A. (1983), 'Who should tax, where, and what?', in C.E. McLure, Jr (ed.), Tax Assignment in Federal Countries, Canberra: Centre for Research on Federal Financial Relations, Australian National University, in association with the International Seminar in Public Economics; distributed by ANU Press. pp. 2-19.
59. Norregard, J. (1997), 'Tax assignment', in T. Ter-Minassian (ed.), Fiscal Federalism in Theory and Practice, Washington, DC: International Monetary Fund, pp. 42-79.
60. Oates, W.E. (1972), Fiscal Federalism, New York: Harcourt Brace Jovanovich.
61. Oates, W.E. (1999), 'An essay on fiscal federalism', Journal of Economic Literature, 37, 1120-49.
62. OECD (1994), State Budget Support to Local Governments, OCDE/GD(94)116, Paris.
63. OECD (1997), Managing across Levels of Government. Part one: Overview, Paris: OECD.
64. OECD (1999), Fiscal Decentralization: Benchmarking the Policies of Fiscal Design, Paris: OECD.
65. OECD (2001), Fiscal Design Across Levels of Government: Year 2000 Surveys, Directorate for Financial, Fiscal and Enterprise Affairs, Paris: OECD.
66. OECD (2002), Fiscal Decentralization in EU Applicant States and Selected EU Member States, Centre for Tax Policy and Administration, Paris: OECD.
67. OECD (2003), 'Fiscal relations across levels of government', Economic Outlook, 74, 143-60.
68. OECD (2004), Tax Administration in OECD Countries: Comparative Information Series (2004), Forum on Tax Administration, Paris: OECD.
69. Persson, T. and Tabellini, G. (2000), Political Economics: Explaining Economic Policy, Cambridge, MA: MIT Press.
70. Profeta, P. (2005), 'The political economy of taxation and tax reforms', in L. Bernardi, M.W.S. Chandler and L. Gandullia (eds), Tax Systems and Tax Reforms in New EU Members, London: Routledge, pp. 55-75.
71. Rodden, J.A. (2002) 'The dilemma of fiscal federalism: grants and fiscal performance around the world', American Journal of Political Science, 46, 670-87.
72. Rodden, J.A. (2005), Hamilton's Paradox: The Promise and Peril of Fiscal Federalism, Cambridge, New York: Cambridge University Press.
73. Rodden, J.A., Eskeland, G.S. and Litvack, J. (eds) (2003), Fiscal Decentralization and the Challenge of Hard Budget Constraint, Cambridge, MA: MIT Press.
74. Salmon, P. (2003), 'The assignment of powers in an open-ended European Union', CESifo Working Paper no. 993, Munich.
75. Smart, M. (1998), 'Taxation and deadweight loss in a system of intergovernmental transfers', Candian Journal of Economics, 31(1), 189-206.
76. Thießen, U. (2003), 'Fiscal decentralization and economic growth in high-income OECD countries', Fiscal Studies, 24(3), 237-74.
77. Varsaro, R. (2000), 'Substantial taxation and the treatment of interstate trade in Brazil: problems and a proposed solution', in S.J. Burki and G. Perry, Decentralization and Accountability of Public Sector, Washington, DC: World Bank.
78. Wellich, D. (2000), The Theory of Public Finance in a Federal State, Cambridge, New York, Cambridge University Press.
79. Wildasin, D.E. (2004), 'Competitive fiscal structures', paper presented at the International Institute of Public Finance conference on 'Fiscal and regulatory competition', Milan, 23-26 August.
80. Winer, S.L. (2000), 'On the reassignment of fiscal powers in a federal state', in G. Galeotti, P. Salmon and R. Wintrobe (eds), Competition and Structure: The Political Economy of Collective Decisions, New York: Cambridge University Press, pp. 150-73.