| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP10114 |
| DP10114 Taxes in Cities | |
| Marius Brülhart; Kurt Schmidheiny | |
| 发表日期 | 2014-08-31 |
| 出版年 | 2014 |
| 语种 | 英语 |
| 摘要 | Most cities enjoy some autonomy over how they tax their residents, and that autonomy is typically exercised by multiple municipal governments within a given city. In this chapter, we document patterns of city-level taxation across countries, and we review the literature on a number of salient features affecting local tax setting in an urban context. Urban local governments on average raise some ten percent of total tax revenue in OECD countries and around half that share in non-OECD countries. We show that most cities are highly fragmented: urban areas with more than 500,000 inhabitants are divided into74 local jurisdictions on average. The vast majority of these cities are characterized by a central municipality that strongly dominates the remaining jurisdictions in terms of population. These empirical regularities imply that an analysis of urban taxation needs to take account of three particular features: interdependence among tax-setting authorities(horizontally and vertically), jurisdictional size asymmetries, and the potential for agglomeration economies. We survey the relevant theoretical and empirical literatures, focusing in particular on models of asymmetric tax competition, of taxation and income sorting and of taxation in the presence of agglomeration rents. |
| 主题 | International Trade and Regional Economics ; Public Economics |
| 关键词 | Agglomeration Cities Fiscal federalism Local taxation Population sorting Tax competition |
| URL | https://cepr.org/publications/dp10114 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/538949 |
| 推荐引用方式 GB/T 7714 | Marius Brülhart,Kurt Schmidheiny. DP10114 Taxes in Cities. 2014. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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