We examine which tax allocation system leads to more severe distortions with respect to locational investment decisions. We consider separate accounting (SA) and formula apportionment (FA). The effects of both systems have been hotly debated in Europe in the past years. The reason is that the EU...

"This book explores economic development and public finance by providing critical insight to the use of public finance and policy and illuminating the intricacies of these topics through discussion of theory, empirical work, and policy objectives"--

Cet ouvrage présente, dans une perspective comparatiste et sur la longue durée, les moyens de mobilisation des ressources publiques des Etats médiévaux et modernes, dont les besoins de fonds sont accrus par les guerres. Couvrant six siècles de l'histoire de l'Europe occidentale, les...

"This book explores economic development and public finance by providing critical insight to the use of public finance and policy and illuminating the intricacies of these topics through discussion of theory, empirical work, and policy objectives"--Provided by publisher.