Esteller-Moré, Alejandro; Solé-Ollé, Albert - 1999
Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of … government affects the tax base of the other. This paper carries out a theoretical analysis of the interdependent tax ….S. federal system in practice and that formally link the taxes employed at various levels of government (i.e.: tax deductibility …