Feld, Lars P.; Frey, Christian; Schaltegger, Christoph A.; … - 2018
This paper analyzes the impact of fiscal federalism on income inequality and redistribution. Theoretically … concentration in pre- and after-tax income without additional redistribution via progressive taxes. It is, however, crucial to … consider the interdependence of decentralization and fragmentation as inequality decreasing effects of decentralization are …