Vertical versus horizontal tax externalities: An empirical test
نویسندگان
چکیده
منابع مشابه
Vertical Tax Externalities in the Theory of Fiscal Federalism
Federal structures create the possibility of vertical tax externalities between levels of government, with the private sector’s response to the tax policy decisions of one level affecting the tax base of the other. Such effects arise most obviously when both levels of government co-occupy the same tax base. This paper reviews and extends recent results on the implications of such externalities ...
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ژورنال
عنوان ژورنال: Journal of Public Economics
سال: 2006
ISSN: 0047-2727
DOI: 10.1016/j.jpubeco.2006.04.004