Esteller-Moré, Alejandro; Solé-Ollé, Albert - In: International Tax and Public Finance 9 (2002) 3, pp. 235-257
In a decentralised tax system, the effects of tax policies enacted by one government are not confined to its own jurisdiction. First, if both the regional and the federal levels of government co-occupy the same fields of taxation, tax rate increases by one layer of government will reduce taxes...