Esteller-Moré, Alejandro; Galmarini, Umberto; Rizzo, … - In: Journal of Public Economics 96 (2012) 3, pp. 295-305
We consider a federation with two layers of government, in which Leviathan policy makers levy an excise tax on a consumption good that generates a negative externality and that is produced in an imperfectly competitive market. When both layers of government are allowed to tax, policy choices are...