Tax decentralization notwithstanding regional disparities

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dc.contributor.authorBellofatto, Antonio Andres
dc.contributor.authorBesfamille, Martin
dc.date.accessioned2024-01-10T14:22:30Z
dc.date.available2024-01-10T14:22:30Z
dc.date.issued2021
dc.description.abstractIn assessing tax decentralization optimality, a dilemma between efficiency and redistribution emerges: tax decentralization enhances fiscal discipline, but may also widen interregional disparities by triggering tax competition over mobile tax bases. We present a model that formalizes this trade-off, and find that tax decentralization can be optimal even under Rawlsian social preferences which only weight the welfare of the poorest region in the economy. We also revisit the empirical relationship between tax decentralization and regional disparities. Our estimates uncover a hump-shaped profile, which can be compatible with our normative prescriptions when social aversion for interregional inequality is low.
dc.description.funderFONDECYT
dc.description.funderComplex Engineering Systems Institute (CONICYT)
dc.fechaingreso.objetodigital01-04-2024
dc.format.extent21 páginas
dc.fuente.origenWOS
dc.identifier.doi10.1016/j.jue.2021.103346
dc.identifier.eissn1095-9068
dc.identifier.issn0094-1190
dc.identifier.urihttps://doi.org/10.1016/j.jue.2021.103346
dc.identifier.urihttps://repositorio.uc.cl/handle/11534/79947
dc.identifier.wosidWOS:000651620000003
dc.information.autorucFacultad de Ciencias Económicas y Administrativas; Besfamille , Martin; S/I; 1013292
dc.language.isoen
dc.nota.accesocontenido parcial
dc.publisherACADEMIC PRESS INC ELSEVIER SCIENCE
dc.revistaJOURNAL OF URBAN ECONOMICS
dc.rightsacceso restringido
dc.subjectFiscal federalism
dc.subjectTax competition
dc.subjectRegional disparities
dc.subjectFISCAL DECENTRALIZATION
dc.subjectCOMPETITION
dc.subjectINEQUALITY
dc.subjectDETERMINANTS
dc.subjectPOLITICS
dc.subjectBAILOUTS
dc.subject.ods10 Reduced Inequality
dc.subject.ods01 No Poverty
dc.subject.odspa10 Reducción de las desigualdades
dc.subject.odspa01 Fin de la pobreza
dc.titleTax decentralization notwithstanding regional disparities
dc.typeartículo
dc.volumen123
sipa.codpersvinculados1013292
sipa.indexWOS
sipa.trazabilidadCarga SIPA;09-01-2024
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