Federal tax competition and the efficiency consequences for local taxation of revenue equalization
نویسندگان
چکیده
منابع مشابه
The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions
This paper shows how a popular system of federal revenue equalization grants can limit tax competition among subnational governments, correct fiscal externalities, and increase government spending. Remarkably, an equalization grant can implement efficient policy choices by regional governments, regardless of a wide variety of differences in regional tax capacity, tastes for public spending, and...
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ژورنال
عنوان ژورنال: International Tax and Public Finance
سال: 2008
ISSN: 0927-5940,1573-6970
DOI: 10.1007/s10797-008-9094-8