Decentralization with porous borders : public production in a federation with tax competition and spillovers
Year of publication: |
2020
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Authors: | Armbruster, Stephanie ; Hintermann, Beat |
Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 27.2020, 3, p. 606-642
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Subject: | Fiscal federalism | Tax competition | Externalities | Spillovers | Commitment | Centralized leadership | Decentralized leadership | Steuerwettbewerb | Finanzbeziehungen | Fiscal relations | Spillover-Effekt | Spillover effect | Theorie | Theory | Dezentralisierung | Decentralization | Finanzausgleich | Intergovernmental transfers | Externer Effekt | Kapitalertragsteuer | Capital income tax | Lokale öffentliche Güter | Local public goods |
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