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The assignment and division of the tax base in a system of hierarchical governments

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The assignment and division of the tax base in a system of hierarchical governments

Hoyt, William H. - 2016 - This Version: February 2016

Vertical externalities, changes in one level of government’s policies that affect the budget of another level of government, may lead to non-optimal government policies. These externalities are associated with tax bases that are shared or "co-occupied" by two levels of government. Here I...

Persistent link: https://www.econbiz.de/10011444078