The Consequences of Overlapping Tax Bases for Redistribution and Public Spending in a Federation.

Tax and expenditure policies are studied in a federation with mperfectly mobile households. States implement a linear progressive tax and supply a public good. A vertical fiscal externality, reflecting the effect of the state policies on federal revenues, provides an incentive to state taxes to be too progressive. A horizontal fiscal externality causes non-optimal states taxes and expenditures on the migration effect.

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Year of publication:	1998
Authors:	Boadway, R. ; Marchand, M. ; Vigneault, M.
Institutions:	Center for Operations Research and Econometrics (CORE), École des Sciences Économiques de Louvain
Subject:	TAXATION

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Series:	Papers.
Type of publication:	Book / Working Paper
Notes:	32 pages
Classification:	H2 - Taxation, Subsidies, and Revenue ; H7 - State and Local Government; Intergovernmental Relations
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005669319