Saveyn, Bert; Proost, Stef - In: FinanzArchiv: Public Finance Analysis 64 (2008) 1, pp. 63-86
The paper is a general equilibrium analysis of an energy-tax reform in a federation, measuring the welfare effects and the vertical tax externalities. Vertical tax externalities may arise when two government levels impose taxes on common tax bases. We show how the magnitude and sign of the...