000 | 01992nab a2200301 c 4500 | ||
---|---|---|---|
999 |
_c138237 _d138237 |
||
003 | ES-MaIEF | ||
005 | 20221220160352.0 | ||
007 | ta | ||
008 | 180611s2018 us ||||| |||| 00| 0|eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
041 | _aeng | ||
100 | 1 |
_959512 _aCoen Pirani, Daniele |
|
245 | 0 |
_aFiscal centralization _bTheory and evidence from the Great Depression _c by Daniele Coen-Pirani and Michael Wooley |
|
260 | _c2018 | ||
500 | _aDisponible también en formato electrónico a través de la Biblioteca del IEF. | ||
500 | _aResumen. | ||
504 | _aBibliografía. | ||
520 | _aThe Great Depression produced a profound and lasting influence on the structure of US government. This paper studies theoretically and empirically the increased centralization of revenues and expenditures by the states relative to local governments during this period. A model of property and sales taxation and tax delinquency is introduced. In the model, the income decline of the Depression causes a rise in property tax delinquency and leads to a shift toward sales taxation and fiscal centralization by the states. Empirical evidence based on cross-state variation in the severity of the Depression is consistent with the model’s key predictions. | ||
650 | 4 |
_948197 _aRECAUDACION |
|
650 | 4 |
_aIMPUESTOS _947460 |
|
650 | 4 |
_942577 _aDESCENTRALIZACION |
|
650 | 4 |
_941525 _aCRISIS ECONOMICAS |
|
650 | 4 |
_947776 _aMODELOS ECONOMETRICOS |
|
700 | 1 |
_966187 _aWooley, Michael |
|
773 | 0 |
_9156528 _oOP 2135/2018/2 _tAmerican Economic Journal. Economic Policy _w(IEF)134825 _x 1945-7731 _g v. 10, n. 2, May 2018, p. 39-61 |
|
856 | _uhttp://resolver.ebscohost.com/openurl?sid=EBSCO%3aeoh&genre=article&issn=19457731&ISBN=&volume=10&issue=2&date=20180501&spage=39&pages=39-61&title=American+Economic+Journal%3a+Economic+Policy&atitle=Fiscal+Centralization%3a+Theory+and+Evidence+from+the+Great+Depression&aulast=Coen-Pirani%2c+Daniele&id=DOI%3a&site=ftf-live | ||
942 | _cART |