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Länderautonomie in der Einkommensteuer : Konsequenzen eines Zuschlagsmodells
Büttner, Thiess; Schwager, Robert - In: Jahrbücher für Nationalökonomie und Statistik 223 (2003) 5, pp. 532-555
Persistent link: https://www.econbiz.de/10001787237
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A positive model of overlapping income taxation in a federation of states
Klor, Esteban F. - 2002
Persistent link: https://www.econbiz.de/10001760557
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Georgia and federal personal income taxes : Includes Revenue Act of 1948
Dean, John E. - 1984
Persistent link: https://www.econbiz.de/10002066389
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Testing for vertical fiscal externalities
Andersson, Linda; Aronsson, Thomas; Wikström, Magnus - In: International tax and public finance 11 (2004) 3, pp. 243-263
Persistent link: https://www.econbiz.de/10002039716
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The efficiency of state taxes on mobile labour income
Petchey, Jeffrey D.; Shapiro, Perry - In: The economic record : er 76 (2000), pp. 285-296
Persistent link: https://www.econbiz.de/10001518103
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The consequences of overlapping tax bases for redistribution and public spending in a federation
Boadway, Robin W. - 1998
Persistent link: https://www.econbiz.de/10000981720
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The consequences of overlapping tax bases for redistribution and public spending in a federation
Boadway, Robin W. - In: Journal of public economics 68 (1998) 3, pp. 453-478
Persistent link: https://www.econbiz.de/10001337686
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Income tax competition at the state and local level in Switzerland
Feld, Lars P.; Kirchgässner, Gebhard - 2000
Tax competition is supposed to lead to inefficiencies in the provision of public goods and difficulties for decentralized redistribution. A necessary condition for these effects to occur is that residence and location decisions are determined by fiscal considerations. In this paper, the impact...
Persistent link: https://www.econbiz.de/10001452147
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Income tax competition at the state and local level in Switzerland
Feld, Lars P.; Kirchgässner, Gebhard - In: Regional science & urban economics 31 (2001) 2/3, pp. 181-213
Persistent link: https://www.econbiz.de/10001563173