Zhu, Z.; Krug, B. - Erasmus Research Institute of Management (ERIM), ERIM … - 2005
and scope, fiscal
equity ground and spillover effect, the vertical tax structure is known as the
tax-assignment problem … significant effect of the number of counties on county
government size, using sample of 345 counties in 157 SMSAs. Zax (1989 … county expenditures; ii) increased fragmentation reduced
county expenditures but has no effect on municipal expenditures …