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The Tax Assignment Problem: Ruminations on How Theory and Practice Depend on History

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  • McLure, Charles E. Jr.

Abstract

This paper discusses how the theory and the practice of tax assignment--which level of government should tax what, and how--depend on history. It describes the meaning and methods of tax assignment, reviews implications of Musgrave’s three-branch view of public finance, notes the importance of accretions to knowledge--of the technology of taxation and of the economic effects of taxation, speculates about how economic evolution affects the conventional wisdom on tax assignment, identifies questionable tax assignments found in various federations that are legacies of history, and emphasizes the danger of assuming "one size fits all" in tax assignment.

Suggested Citation

  • McLure, Charles E. Jr., 2001. "The Tax Assignment Problem: Ruminations on How Theory and Practice Depend on History," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(2), pages 339-364, June.
    • Handle: RePEc:ntj:journl:v:54:y:2001:i:2:p:339-64
    DOI: 10.17310/ntj.2001.2.07
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    Citations

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    Cited by:

    1. William Hoyt, 2005. "The Assignment and Division of the Tax Base in a System of Hierarchical Governments," Working Papers 2005-07, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
    2. repec:hal:spmain:info:hdl:2441/3ue77f8hlr9m3bm08s9iuigom6 is not listed on IDEAS
    3. David E. Wildasin, 2021. "Open-Economy Public Finance," National Tax Journal, University of Chicago Press, vol. 74(2), pages 467-490.
    4. Sharma, Chanchal Kumar, 2010. "Beyond Gaps and Imbalances: Re-Structuring the Debate on Intergovernmental Fiscal Relations," MPRA Paper 32145, University Library of Munich, Germany.
    5. Mehmet Serkan Tosun & Serdar Yilmaz, 2010. "Centralization, Decentralization And Conflict In The Middle East And North Africa," Middle East Development Journal (MEDJ), World Scientific Publishing Co. Pte. Ltd., vol. 2(01), pages 1-14.
    6. Jorge Martinez-Vazquez & Cristian Sepúlveda, 2007. "The Municipal Transfer System in Nicaragua:Evaluation and Proposals for Reform," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0708, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    7. William H. Hoyt, 2017. "The assignment and division of the tax base in a system of hierarchical governments," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(4), pages 678-704, August.
    8. Rocabado Mejía, Carlos, 2006. "La Asignación Tributaria en Bolivia," Documentos de trabajo 7/2006, Instituto de Investigaciones Socio-Económicas (IISEC), Universidad Católica Boliviana.
    9. Benjamin Russo, 2005. "An Efficiency Analysis of Proposed State and Local Sales Tax Reforms," Southern Economic Journal, John Wiley & Sons, vol. 72(2), pages 443-462, October.
    10. Boadway, Robin & Tremblay, Jean-François, 2012. "Reassessment of the Tiebout model," Journal of Public Economics, Elsevier, vol. 96(11), pages 1063-1078.
    11. Paolo Liberati, 2011. "‘‘Which Tax’’ or ‘‘Which Tax for What?’’: Tax Assignment in the Theory of Fiscal Federalism," Public Finance Review, , vol. 39(3), pages 365-392, May.
    12. Lacayo, Carlos, 2004. "Análisis Comparativo de Sistemas de Monitoreo y Evaluación: El Caso de Nicaragua," IDB Publications (Working Papers) 2205, Inter-American Development Bank.
    13. Luca Gandullia, 2012. "The role of direct taxes in fiscal decentralization," DEP - series of economic working papers 6/2012, University of Genoa, Research Doctorate in Public Economics.
    14. Jorge Martínez-Vázquez, 2008. "Revenue Assignments in the Practice of Fiscal Decentralization," Chapters, in: Núria Bosch & José M. Durán (ed.), Fiscal Federalism and Political Decentralization, chapter 2, Edward Elgar Publishing.
    15. Sharma, Chanchal Kumar, 2007. "Rescuing the concept of vertical fiscal imbalance," MPRA Paper 39343, University Library of Munich, Germany, revised 2010.
    16. Michael Klien & Hans Pitlik & Matthias Firgo & Ulrike Famira-Mühlberger, 2020. "Ein Modell für einen strukturierten vertikalen Finanzausgleich in Österreich," WIFO Studies, WIFO, number 65854, March.
    17. Mare, Mauro, 2015. "Why and How should the EU budget be reformed?," MPRA Paper 76112, University Library of Munich, Germany.
    18. Jiří Čermák & Martin Gürtler, 2014. "Influence of Criteria of Built-up Areas in the Village to the Total Share of Municipalities on Shared Taxes," Acta Universitatis Bohemiae Meridionales, University of South Bohemia in Ceske Budejovice, vol. 17(1), pages 43-59.
    19. Hart, Jason, 2010. "Revenue Funds Counteract The Determinants Of Dutch Disease: Lessons For Western Australia," 2010 Conference (54th), February 10-12, 2010, Adelaide, Australia 59084, Australian Agricultural and Resource Economics Society.
    20. repec:spo:wpmain:info:hdl:2441/3ue77f8hlr9m3bm08s9iuigom6 is not listed on IDEAS
    21. Carlos Lacayo, 2004. "Análisis Comparativo de Sistemas de Monitoreo y Evaluación: El Caso de Nicaragua," IDB Publications (Working Papers) 8841, Inter-American Development Bank.
    22. Margit Schratzenstaller-Altzinger & Bernd Berghuber, 2007. "EU Budget 2007-2013: Alternative Financing Sources," Austrian Economic Quarterly, WIFO, vol. 12(1), pages 34-50, March.
    23. Margit Schratzenstaller-Altzinger & Bernd Berghuber, 2006. "Finanzierungsalternativen zum EU-Budget," WIFO Monatsberichte (monthly reports), WIFO, vol. 79(12), pages 893-910, December.

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