caa a22 4500 477078168 CHVBK 20180405111443.0 cr unu---uuuuu 170330e19961001xx s 000 0 eng 10.1007/BF00114278 doi (NATIONALLICENCE)springer-10.1007/BF00114278 (Non)equivalence in a federalism: Dual tax shares, flypaper effects and Leviathan [Elektronische Daten] [J. Aronson, Vincent Munley] Among the best-known theorems of fiscal federalism is the presumed allocative and distributive equivalence between a lump-sum grant to a collectivity and a set of lump sum grants to the members of a collectivity. Interestingly, the simple elegance of the theorem is at odds with observed behavior. Grants to governments produce greater public spending than does tax reduction. Explanations of this "flypaper effect" range from misspecified econometric modeling to presumed behavior based on fiscal illusion. In this paper we show that theoretical equivalence exists in a model that recognizes only one tax share, the citizen voter's local tax share. When the model is expanded to include voters' federal tax shares as well as local taxes, non-equivalence and the flypaper effect become the rule, not the exception. Kluwer Academic Publishers, 1996 Aronson J. College of Business and Economics, Lehigh University, 18015-3117, Bethlehem, PA aut Munley Vincent College of Business and Economics, Lehigh University, 18015-3117, Bethlehem, PA aut Public Choice Kluwer Academic Publishers; http://www.wkap.nl 89/1-2(1996-10-01), 53-62 0048-5829 89:1-2<53 1996 89 11127 https://doi.org/10.1007/BF00114278 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1007/BF00114278 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Aronson J. College of Business and Economics, Lehigh University, 18015-3117, Bethlehem, PA aut NATIONALLICENCE 700 1- Munley Vincent College of Business and Economics, Lehigh University, 18015-3117, Bethlehem, PA aut NATIONALLICENCE 773 0- Public Choice Kluwer Academic Publishers; http://www.wkap.nl 89/1-2(1996-10-01), 53-62 0048-5829 89:1-2<53 1996 89 11127 Metadata rights reserved Springer special CC-BY-NC licence nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-springer