期刊
ECONOMICS LETTERS
卷 107, 期 1, 页码 71-73出版社
ELSEVIER SCIENCE SA
DOI: 10.1016/j.econlet.2009.12.030
关键词
Horizontal/vertical externalities; Tax competition; Fiscal federalism
类别
This paper shows that in contrast to unit taxation horizontal and vertical externalities that exist in federations are ambiguous in sign when taxation is ad-valorem. Their balance, however, depends on the marginal valuation of lower-level government and federal public goods. (C) 2009 Elsevier B.V. All rights reserved.
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