The assignment and division of the tax base in a system of hierarchical governments
William H. Hoyt
| Year of publication: |
August 2017
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|---|---|
| Authors: | Hoyt, William H. |
| Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 24.2017, 4, p. 678-704
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| Subject: | Fiscal competition | Vertical externalities | Tax base co-occupancy | Steuerwettbewerb | Tax competition | Theorie | Theory | Besteuerungsverfahren | Taxation procedure | Finanzbeziehungen | Fiscal relations | Externer Effekt | Externalities | Steuereinnahmen | Tax revenue | Finanzausgleich | Intergovernmental transfers |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10797-017-9460-5 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011800036