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Conditional tax competition in American states
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| Zeitschriftentitel: | Journal of Public Policy |
|---|---|
| Personen und Körperschaften: | , |
| In: | Journal of Public Policy, 38, 2018, 2, S. 191-220 |
| Format: | E-Article |
| Sprache: | Englisch |
| veröffentlicht: |
Cambridge University Press (CUP)
|
| Schlagwörter: |
| author_facet |
Arel-Bundock, Vincent Parinandi, Srinivas Arel-Bundock, Vincent Parinandi, Srinivas |
|---|---|
| author |
Arel-Bundock, Vincent Parinandi, Srinivas |
| spellingShingle |
Arel-Bundock, Vincent Parinandi, Srinivas Journal of Public Policy Conditional tax competition in American states Management, Monitoring, Policy and Law Public Administration |
| author_sort |
arel-bundock, vincent |
| spelling |
Arel-Bundock, Vincent Parinandi, Srinivas 0143-814X 1469-7815 Cambridge University Press (CUP) Management, Monitoring, Policy and Law Public Administration http://dx.doi.org/10.1017/s0143814x17000071 <jats:title>Abstract</jats:title><jats:p>Cross-border commercial activity raises issues in federations where multiple jurisdictions can claim the right to tax the same income. In the United States, this coordination problem is resolved by splitting the tax base according to the geographic distribution of firms’ sales, capital and labour. The weight of each factor is determined on a state-by-state basis, which opens room for competitive legislative behaviour. In this complex issue area, however, policymakers must invest lot of resources to monitor competitors, evaluate policy alternatives and shepherd tax reform through the legislative process. This implies that highly professional legislatures should be more responsive to the policies of nearby states. We consider data on most American states over the period from 1986 to 2013 and find strong evidence of<jats:italic>conditional spatial dependence</jats:italic>. Our findings suggest that policy diffusion may often be moderated by institutional and political factors.</jats:p> Conditional tax competition in American states Journal of Public Policy |
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Conditional tax competition in American states |
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Conditional tax competition in American states |
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Conditional tax competition in American states |
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Conditional tax competition in American states |
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Conditional tax competition in American states |
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conditional tax competition in american states |
| topic |
Management, Monitoring, Policy and Law Public Administration |
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http://dx.doi.org/10.1017/s0143814x17000071 |
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2018 |
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191-220 |
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<jats:title>Abstract</jats:title><jats:p>Cross-border commercial activity raises issues in federations where multiple jurisdictions can claim the right to tax the same income. In the United States, this coordination problem is resolved by splitting the tax base according to the geographic distribution of firms’ sales, capital and labour. The weight of each factor is determined on a state-by-state basis, which opens room for competitive legislative behaviour. In this complex issue area, however, policymakers must invest lot of resources to monitor competitors, evaluate policy alternatives and shepherd tax reform through the legislative process. This implies that highly professional legislatures should be more responsive to the policies of nearby states. We consider data on most American states over the period from 1986 to 2013 and find strong evidence of<jats:italic>conditional spatial dependence</jats:italic>. Our findings suggest that policy diffusion may often be moderated by institutional and political factors.</jats:p> |
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| author | Arel-Bundock, Vincent, Parinandi, Srinivas |
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| description | <jats:title>Abstract</jats:title><jats:p>Cross-border commercial activity raises issues in federations where multiple jurisdictions can claim the right to tax the same income. In the United States, this coordination problem is resolved by splitting the tax base according to the geographic distribution of firms’ sales, capital and labour. The weight of each factor is determined on a state-by-state basis, which opens room for competitive legislative behaviour. In this complex issue area, however, policymakers must invest lot of resources to monitor competitors, evaluate policy alternatives and shepherd tax reform through the legislative process. This implies that highly professional legislatures should be more responsive to the policies of nearby states. We consider data on most American states over the period from 1986 to 2013 and find strong evidence of<jats:italic>conditional spatial dependence</jats:italic>. Our findings suggest that policy diffusion may often be moderated by institutional and political factors.</jats:p> |
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| spelling | Arel-Bundock, Vincent Parinandi, Srinivas 0143-814X 1469-7815 Cambridge University Press (CUP) Management, Monitoring, Policy and Law Public Administration http://dx.doi.org/10.1017/s0143814x17000071 <jats:title>Abstract</jats:title><jats:p>Cross-border commercial activity raises issues in federations where multiple jurisdictions can claim the right to tax the same income. In the United States, this coordination problem is resolved by splitting the tax base according to the geographic distribution of firms’ sales, capital and labour. The weight of each factor is determined on a state-by-state basis, which opens room for competitive legislative behaviour. In this complex issue area, however, policymakers must invest lot of resources to monitor competitors, evaluate policy alternatives and shepherd tax reform through the legislative process. This implies that highly professional legislatures should be more responsive to the policies of nearby states. We consider data on most American states over the period from 1986 to 2013 and find strong evidence of<jats:italic>conditional spatial dependence</jats:italic>. Our findings suggest that policy diffusion may often be moderated by institutional and political factors.</jats:p> Conditional tax competition in American states Journal of Public Policy |
| spellingShingle | Arel-Bundock, Vincent, Parinandi, Srinivas, Journal of Public Policy, Conditional tax competition in American states, Management, Monitoring, Policy and Law, Public Administration |
| title | Conditional tax competition in American states |
| title_full | Conditional tax competition in American states |
| title_fullStr | Conditional tax competition in American states |
| title_full_unstemmed | Conditional tax competition in American states |
| title_short | Conditional tax competition in American states |
| title_sort | conditional tax competition in american states |
| title_unstemmed | Conditional tax competition in American states |
| topic | Management, Monitoring, Policy and Law, Public Administration |
| url | http://dx.doi.org/10.1017/s0143814x17000071 |