Tax Competition Between Sub-Central Governments

Blöchliger, Hansjörg; Campos, José María Piñero

doi:10.1787/5k97b1120t6b-en

Cited by 17 publications

(10 citation statements)

References 53 publications

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“…Hoci táto konkurencia môže mať významné prínosy pre zvýšenie efektívnosti, môže tiež spôsobiť prehlbovanie disparít, pretože "slabšie" miestne samosprávy často musia "zaplatiť" viac aby prilákali menej atraktívne podniky (Blöchliger, Campos, 2011).…”

Section: Fiškálna Decentralizácia a Priestorové Disparityunclassified

Finančné zdravie a hospodárenie miestnej samosprávy na Slovensku – súčasné trendy a vybrané priestorové aspekty

Bulla¹,

Melichová²

2017

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The importance of local self-government Key words: local self-government, financial health, economic performance, spatial disparities, economic crisis ÚvodEfektívnosť subjektov verejného sektora je, vzhľadom na finančné obmedzenia, ktorým čelí väčšina krajín Európskej únie, dôležitým objektom skúmania s cieľom poskytnúť relevantné usmernenia pre tvorcov politík (Afonso, Fernandes, 2008). Rozdelenie fiškálnej moci medzi jednotlivými úrovňami riadenia a fungovanie miestnej správy pri poskytovaní miestnych verejných statkov občanom je dlhodobo diskutovanou otázkou v teórii fiškálnej decentralizácie (Psycharis et al., 2016). Davoodi a Zou (1998) poukazujú, že podľa teórie verejných financií zodpovednosť prislúchajúca nižšej vnútroštátnej úrovni verejnej správy pri poskytovaní verejných statkov a služieb je založená na zavedených medziúrovňových fiškálnych vzťahoch medzi ústrednou a nižšími úrovňami

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Section: Fiškálna Decentralizácia a Priestorové Disparityunclassified

Finančné zdravie a hospodárenie miestnej samosprávy na Slovensku – súčasné trendy a vybrané priestorové aspekty

Bulla¹,

Melichová²

2017

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“…The tax market results from the deepening level of development and the opening of trade relations among states and also from the lack of achievement of a true international tax harmonization globally (Giambiagi & Além, 2011). It is in this sense that it is possible to recognize the existence of a fiscal market at local government level (Blöchliger & Pinero-Campos, 2011). The doctrine mentions that states have sought to define responses in order to mitigate the excesses of tax competition through the application of policy instruments that include, above all: the harmonization of the tax base between municipalities and local government and the control of revenues from public fees.…”

Section: Introductionmentioning

confidence: 99%

Determinants of municipal tax rates: empirical evidence in the portuguese context

Soares¹,

Reis²,

Catarino³

2023

R. G. Secr.

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The municipality is the circumscription of the territory in which citizens, associated by common relations (locality, work and traditions) live under an autonomous organisation, for economic, administrative and cultural purposes. The powers to define the tax burden in each municipality raise the question of municipal competitiveness. This study aims to analyse the determinants of municipalities' tax policy options, at the level of municipal tax attractiveness. Presently, the attribution of tax powers has extended to the sphere of local power, where municipalities can decide, in relation to their taxes, to grant tax benefits and reduce the municipal tax burden, that is, tax policy has become a general policy instrument of local authorities. In this context, supported by an international dogma favourable to the increasing attribution of administrative and financial autonomy, the fiscal competence of Portuguese municipalities has been extended. In this exploratory study, we analysed the impact of the municipal competence of annual differentiation of the tax burden as a way to observe the ability of local actors to increase municipal competitiveness and local development.

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“…Second, mobile tax bases are more prone to tax competition across jurisdictions, which can lead to distortionary effects. For instance, jurisdictions can lower their tax rates and provide tax benefits to encourage taxpayers to move to their jurisdiction, which increases this jurisdiction's tax revenues but reduces tax revenues in aggregate (Blöchliger & Pinero, 2011). Therefore, large and immobile tax bases are more commonly ascribed to lower levels of governments.…”

mentioning

confidence: 99%

Funding the future

2022

OECD Working Papers on Fiscal Federalism

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FISCAL FEDERALISM WORKING PAPER SERIESThis series is designed to make available to a wider readership selected studies drawing on the work of the OECD's Network on Fiscal Relations across Levels of Government. Authorship is usually collective, but principal writers are named. The papers are generally available only in their original language (English or French) with a short summary available in the other.OECD Working Papers should not be reported as representing the official views of the OECD or of its member countries. The opinions expressed and arguments employed are those of the author(s).Working Papers describe preliminary results or research in progress by the author(s) and are published to stimulate discussion on a broad range of issues on which the OECD works. This working paper has been authorised for release by Pascal Saint-Amans, Director, Centre for Tax Policy and Administration.

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Tax Competition Between Sub-Central Governments

Cited by 17 publications

References 53 publications

Finančné zdravie a hospodárenie miestnej samosprávy na Slovensku – súčasné trendy a vybrané priestorové aspekty

Finančné zdravie a hospodárenie miestnej samosprávy na Slovensku – súčasné trendy a vybrané priestorové aspekty

Determinants of municipal tax rates: empirical evidence in the portuguese context

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