How fiscal decentralization flattens progressive taxes
Year of publication: |
2006
|
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Authors: | Hodler, Roland ; Schmidheiny, Kurt |
Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 62.2006, 2, p. 281-304
|
Subject: | Steuerprogression | Progressive taxation | Finanzbeziehungen | Fiscal relations | Gemeindesteuer | Local tax | Regionale Einkommensverteilung | Regional income distribution | Schätzung | Estimation | Theorie | Theory | Schweiz | Switzerland |
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