Conditional tax competition in American states
Bibliographic Data
| ID | 6296159 |
|---|---|
| Authors | Vincent Arel-Bundock (0000-0003-2042-7063, Université de Montréal), Srinivas C Parinandi (0000-0001-5863-2965, University of Colorado Boulder), Srinivas Parinandi |
| Year | 2018 |
| Volume | 38 |
| Issue | 2 |
| Pages | 191-220 |
| Publication date | 2018-06-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Policy (JOURNAL) |
| Journal identifiers | ISSN: 0143-814X • E-ISSN: 1469-7815 |
| Publisher | Cambridge University Press (CUP) (PUBLISHER) |
| DOI | 10.1017/s0143814x17000071 |
| OpenAlex | W2724426455 |
| Language | EN |
| Citations received | 3 |
| References cited | 41 |
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 conditional spatial dependence . Our findings suggest that policy diffusion may often be moderated by institutional and political factors
Business · Capital (architecture · Competition (biology · Competitor analysis · Distribution (mathematics · Economics · Legislature · Political science · Politics · Public economics · State (computer science · State income tax · Tax competition · Tax policy · Tax reform · Corporate Taxation and Avoidance · Fiscal Policy and Economic Growth · Law · Local Government Finance and Decentralization
Taxation under Formula Apportionment—Tax Competition, Tax Incidence, and the Choice of Apportionment Factors
The Power of American Governors
The Hidden Wealth of Nations
Policy Diffusion Dynamics in America
Budget spillovers and fiscal policy interdependence
The Politics of Ideas and the Spread of Enterprise Zones
Corporate profit tax, capital mobility, and formula apportionment
Increasing Returns and Economic Geography
Measuring State Legislative Professionalism
Bottom‐Up Federalism
The Social Contagion Model
Concentrated Powers
A New Measure of State Government Ideology, and Evidence that Both the New Measure and an Old Measure Are Valid
Interstate Competition and Welfare Policy
Spatial Econometric Models of Cross-Sectional Interdependence in Political Science Panel and Time-Series-Cross-Section Data
When the smoke clears
Space Is More than Geography
Why is There No Race to the Bottom in Capital Taxation
Conditional Spatial Policy Dependence
The Politics of Competitive Federalism
The Mechanisms of Policy Diffusion
States as Policy Laboratories
Persistent Policy Pathways
Using Geographic Information Systems to Study Interstate Competition
Lobbying as Legislative Subsidy
State Lottery Adoptions as Policy Innovations
The Diffusion of Innovations among the American States
| Unique citing works | 3 |
|---|---|
| Citations per year | 1 |
| Citation span | 2023 - 2024 (2) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 3 |