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Tax competition and tax structure in open federal economies : evidence from OECD countries with implications for the European Union
Goodspeed, Timothy J. - 1999 - Revised: March, 1999
changes. Moreover, the evidence indicates that the vertical and horizontal fiscal externalities interact. These results have …
Persistent link: https://www.econbiz.de/10011443043
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Tax competition and tax structure in open federal economies : evidence from OECD countries with implications for the European Union
Goodspeed, Timothy J. - In: European economic review : EER 46 (2002) 2, pp. 357-374
Persistent link: https://www.econbiz.de/10001636858
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Tax Competition and Tax Structure in Open Federal Economies : Evidence from OECD Countries with Implications for the European Union
Goodspeed, Timothy - 2008
changes. Moreover, the evidence indicates that the vertical and horizontal fiscal externalities interact. These results have …
Persistent link: https://www.econbiz.de/10014089728
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Tax competition and tax structure in open federal economies : evidence from OECD countries with implications for the European Union
Goodspeed, Timothy J. - 1999
changes. Moreover, the evidence indicates that the vertical and horizontal fiscal externalities interact. These results have …
Persistent link: https://www.econbiz.de/10013428264
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A new approach to estimating tax interactions in fiscal federalism
Miyamoto, Kazuko - 2009 - Rev.
Persistent link: https://www.econbiz.de/10003854529
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Vertical income tax externalities and fiscal interdependence : evidence from the US
Esteller-Moré, Alejandro; Solé-Ollé, Albert - 1999
Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of government affects the tax base of the other. This paper carries out a theoretical analysis of the interdependent tax-setting decisions of federal and regional governments,...
Persistent link: https://www.econbiz.de/10011442846
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Vertical income tax externalities and fiscal interdependence : evidence from the US
Esteller-Moré, Álex; Solé-Ollé, Albert - 1999
Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of government affects the tax base of the other. This paper carries out a theoretical analysis of the interdependent tax-setting decisions of federal and regional governments,...
Persistent link: https://www.econbiz.de/10013428252
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Steuerwettbewerb und seine Auswirkungen auf Allokation und Distribution : eine empirische Analyse für die Schweiz
Feld, Lars P. - 1999
Persistent link: https://www.econbiz.de/10001364026
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Fiscal Equalization as a Driver of Tax Increases : Empirical Evidence from Germany
Büttner, Thiess - 2018
This paper exploits a recent devolution of tax setting powers in the German federation to study the effects of fiscal equalization on subnational governments’ tax policy. Based on an analysis of the system of fiscal equalization transfers, we argue that the redistribution of revenues provides...
Persistent link: https://www.econbiz.de/10012908652