Leviathan , Seite 163 - 168

Leviathan , Seite 3 - 6

This article investigates the effect of the intensity of political competition on the tax choices by local governments. More precisely, we study whether local governments determine their tax rates more in a Leviathan way, exploiting a low political competition to vote high tax rates, or in a partisan way, fiscal choices by leftwing governments being significantly in contrast with those by right...

The distinct characteristic in James Buchanan’s thinking about federalism in contrast to the traditional theory of fiscal federalism is his view about fiscal competition. In this paper, it is demonstrated that this thinking went through three stages. From the 1950s to the beginning of the 1970s, his analyses were well embedded in the traditional fiscal federalism literature and concerned with e...