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Federal tax competition and the efficiency consequences for local taxation of revenue equalization

Kotsogiannēs, Chrēstos (contributor) - 2007

Persistent link: https://www.econbiz.de/10003652969

Federal tax competition and the efficiency consequences for local taxation of revenue equalization

Kotsogiannēs, Chrēstos - In: International tax and public finance 17 (2010) 1, pp. 1-14

Persistent link: https://www.econbiz.de/10003989767

Ad valorem taxes and the fiscal gap in federations

Kotsogiannēs, Chrēstos; Martínez-López, Diego - In: Economics letters 99 (2008) 3, pp. 431-434

Persistent link: https://www.econbiz.de/10003726157

Ad valorem taxes and the fiscal gap in federations

Kotsogiannēs, Chrēstos (contributor); … - 2007

Persistent link: https://www.econbiz.de/10003652944

Fiscal equalization and yardstick competition

Kotsogiannēs, Chrēstos; Schwager, Robert - 2006

A multi-jurisdictional system is thought to improve, through yardstick competition, accountability. At the same time equalization programs, a common feature of multi-jurisdictional systems, are thought to be a prerequisite for both efficiency of the internal market and the equity objective of...