Horizontal and vertical indirect tax competition : theory and some evidence from the USA
Year of publication: |
2007
|
---|---|
Authors: | Devereux, Michael P. ; Lockwood, Ben ; Redoano, Michela |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 91.2007, 3/4, p. 451-479
|
Subject: | Steuerwettbewerb | Tax competition | Verbrauchsteuer | Excise tax | Tabaksteuer | Tobacco tax | Mineralölsteuer | Fuel tax | Illegaler Handel | Illicit trade | USA | United States |
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