Madiès, Thierry; Paty, Sonia; Rocaboy, Yvon - In: Revue d'économie politique 115 (2005) 1, pp. 17-63
Horizontal and vertical fiscal externalities Academic literature in public finance has recently focused on horizontal externalities coming from interjurisdictional tax competition ? namely among similar types of local governments ? and vertical externalities arising from interactions between...