The late nineteenth-century notion of moving American public finance toward more direct and graduated forms of taxation was an idea that was embedded in and born out of a larger transatlantic web of intellectual exchange. At the center of this international transfer was a group of American...

Under cooperative federalism, when an identical tax tariff applies to all regions of a federation, usually redistribution rules are implemented to smooth fiscal differences. The administration of tax collection, however, is sometimes delegated to the regional level, leaving the regional...

The current debt crisis has given rise to a debate about deeper fiscal integration in Europe. The view is widespread that moving towards a 'fiscal union' would have a stabilising effect in the event of macroeconomic shocks. In this paper we study the economic effects of introducing two elements...