Revenue Equalization Systems in a Federation with Tax Evasion
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- Lisa Grazzini & Alessandro Petretto, 2012. "Revenue Equalization Systems in a Federation with Tax Evasion," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(3), pages 303-330, September.
References listed on IDEAS
- Robin Boadway, 2004.
"The Theory and Practice of Equalization,"
CESifo Economic Studies, CESifo Group, vol. 50(1), pages 211-254.
- Robin Boadway, 2003. "The Theory And Practice Of Equalization," Working Paper 1016, Economics Department, Queen's University.
- Baretti, Christian & Huber, Bernd & Lichtblau, Karl, 2002. "A Tax on Tax Revenue: The Incentive Effects of Equalizing Transfers: Evidence from Germany," Munich Reprints in Economics 20129, University of Munich, Department of Economics.
- Christian Baretti & Bernd Huber & Karl Lichtblau, 2002. "A Tax on Tax Revenue: The Incentive Effects of Equalizing Transfers: Evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(6), pages 631-649, November.
- Boadway, Robin & Tremblay, Jean-François, 2010. "Mobility and Fiscal Imbalance," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 1023-1053, December.
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- Alberto Baffa, 2019. "Il nuovo sistema di finanziamento e perequazione per le funzioni non essenziali delle regioni italiane: una simulazione degli effetti redistributivi," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2019(3), pages 7-40.
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More about this item
Keywords
Fiscal federalism; Equalization; Marginal Cost of Public Funds; Tax evasion;All these keywords.
JEL classification:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H41 - Public Economics - - Publicly Provided Goods - - - Public Goods
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2011-03-26 (Accounting and Auditing)
- NEP-PBE-2011-03-26 (Public Economics)
- NEP-PUB-2011-03-26 (Public Finance)
- NEP-URE-2011-03-26 (Urban and Real Estate Economics)
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