Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of …

Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of …

This paper analyzes the impact of fiscal federalism on income inequality and redistribution. Theoretically …

taxation serves as a Pigouvian intervention to correct externalities. The empirical analysis supports redistribution between … between jurisdictions lowers the perceived excess burden of distortionary taxation and thereby raises its attractiveness from … jurisdictions as important, but insufficient, to fully explain the observed reliance on distortionary taxation. Among the remaining …