Please use this identifier to cite or link to this item:
https://hdl.handle.net/10419/22983
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Crivelli, Ernesto | en |
dc.contributor.author | Volpe Martincus, Christian | en |
dc.date.accessioned | 2009-01-29T15:11:37Z | - |
dc.date.available | 2009-01-29T15:11:37Z | - |
dc.date.issued | 2007 | - |
dc.identifier.uri | http://hdl.handle.net/10419/22983 | - |
dc.description.abstract | Recent contributions on tax competition recognize the interaction between both horizontal and vertical tax externalities in a single federation. In this paper, we extend the theoretical analysis to a framework with multiple federations (a Union). We show that the relative size of a federation in the Union determines not only the extent but also the direction of the tax ine¢ ciency. The equilibrium state tax is lower in relative small countries but surprisingly, vertical externalities are more likely to dominate there, i.e. for a relative small federation, the non-cooperative local tax rate is lower than for a relative large federation but still higher than the one observed in absence of tax competition. This result seems to contradict recent theoretical findings where a lower equilibrium state tax is followed by a dominant horizontal externality. | en |
dc.language.iso | eng | en |
dc.publisher | |aUniversity of Bonn, Bonn Graduate School of Economics (BGSE) |cBonn | en |
dc.relation.ispartofseries | |aBonn Econ Discussion Papers |x8/2007 | en |
dc.subject.jel | H3 | en |
dc.subject.jel | H21 | en |
dc.subject.jel | H7 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | Tax Competition | en |
dc.subject.keyword | Horizontal Externalities | en |
dc.subject.keyword | Vertical Externalities | en |
dc.subject.keyword | Fragmentation | en |
dc.subject.keyword | Fiscal Federalism | en |
dc.subject.stw | Steuerwettbewerb | en |
dc.subject.stw | Finanzföderalismus | en |
dc.subject.stw | Externer Effekt | en |
dc.subject.stw | Theorie | en |
dc.title | Horizontal and Vertical Tax Externalities in a Multicountry World | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 534694551 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
dc.identifier.repec | RePEc:zbw:bonedp:82007 | - |
Files in This Item:
Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.