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Fiscal Federalism and Income Inequality
Lars P. Feld
Christian Frey
Christoph A. Schaltegger
Lukas A. Schmid
其他書名
An Empirical Analysis for Switzerland
出版
CESifo, Center for Economic Studies & Ifo Institute
, 2018
URL
http://books.google.com.hk/books?id=pzaczQEACAAJ&hl=&source=gbs_api
註釋
This paper analyzes the impact of fiscal federalism on income inequality and redistribution. Economic theory delivers contradicting arguments such that empirical evidence is needed to shed light on the relationship. To obtain such evidence, we rely on the ideal institutional setting of federalism in Switzerland. According to our findings, decentralization actually reduces income concentration if jurisdictional fragmentation is limited. We provide evidence that it is crucial to consider the interdependence of decentralization and fragmentation, since the inequality decreasing effect of fiscal decentralization is counteracted by the interaction with jurisdictional fragmentation. Interestingly, it is not redistribution via progressive taxes that drive our results. Instead, we find significant effects in pre-tax income.