Horizontal and vertical indirect tax competition : theory and some evidence from the USA

M. P. Devereux; Ben Lockwood; M. Redoano

Year of publication:	Apr. 2004 ; [Elektronische Ressource]
Other Persons:	Devereux, Michael P. (contributor) ; Lockwood, Ben (contributor) ; Redoano, Michela (contributor)
Publisher:	Conventry : CSGR
Subject:	Steuerwettbewerb \| Tax competition \| Verbrauchsteuer \| Excise tax \| Tabaksteuer \| Tobacco tax \| Mineralölsteuer \| Fuel tax \| Illegaler Handel \| Illicit trade \| USA \| United States

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