TY  - RPRT
A1  - Borck, Rainald
A1  - Oshiro, Jun
A1  - Satō, Yasuhiro
T1  - Property tax competition
BT  - A quantitative assessment
T2  - CEPA Discussion Papers
N2  - We develop a model of property taxation and characterize equilibria under three alternative taxa-tion regimes often used in the public finance literature: decentralized taxation, centralized taxation, and “rent seeking” regimes. We show that decentralized taxation results in inefficiently high tax rates, whereas centralized taxation yields a common optimal tax rate, and tax rates in the rent-seeking regime can be either inefficiently high or low. We quantify the effects of switching from the observed tax system to the three regimes for Japan and Germany. The decentralized or rent-seeking regime best describes the Japanese tax system, whereas the centralized regime does so for Germany. We also quantify the welfare effects of regime changes.
T3  - CEPA Discussion Papers - 52 
KW  - property taxes
KW  - tax competition
KW  - efficiency
Y1  - 2022
U6  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus4-562228
SN  - 2628-653X
ER  - 
TY  - RPRT
A1  - Borck, Rainald
A1  - Schrauth, Philipp
T1  - Urban pollution
BT  - A global perspective
T2  - CEPA Discussion Papers
N2  - We use worldwide satellite data to analyse how population size and density affect urban pollution. We find that density significantly increases pollution exposure. Looking only at urban areas, we find that population size affects exposure more than density. Moreover, the effect is driven mostly by population commuting to core cities rather than the core city population itself. We analyse heterogeneity by geography and income levels. By and large, the influence of population on pollution is greatest in Asia and middle-income countries. A counterfactual simulation shows that PM2.5 exposure would fall by up to 36% and NO2 exposure up to 53% if within countries population size were equalized across all cities.
T3  - CEPA Discussion Papers - 60 
KW  - population density
KW  - air pollution
KW  - gridded data
Y1  - 2022
U6  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus4-572049
SN  - 2628-653X
IS  - 60
ER  -