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Income vs. property tax competition: A normative comparison
Discussion paper / Internet publication
 
ID 4266051
Author(s) Kuhlmey, Florian
Author(s) at UniBasel Kuhlmey, Florian
Year 2017
Month and day 12-04
Title Income vs. property tax competition: A normative comparison
Series title WWZ Working Papers
Volume 2017
Number 18
Pages 17
Publisher / Institution WWZ, University of Basel
URL https://ideas.repec.org/p/bsl/wpaper/2017-18.html
Keywords Tax competition; normative analysis; income taxation; property taxation; segregation; decentralization; welfare decomposition.
Abstract Income and property taxation are among the most prevalent policy instruments to finance local expenditure in countries with a high degree of decentralization. However, little is known about their relative efficiency and redistributive properties. This paper compares both tax instruments within the same framework and investigates their relative attractiveness to finance local expenditure. It further allows for inter-municipal spillovers and rivalry in the consumption of the publicly provided good. The analytical model identifies the different inefficiencies in both tax regimes which include intra- and inter-municipal free-riding. In a numerical illustration, the model is solved for the resulting equilibria. This allows to quantify the gross welfare loss from decentralization and also reveals a decomposition of the welfare loss into its components.
edoc-URL https://edoc.unibas.ch/61300/
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