Esteller-Moré, Alejandro; Solé-Ollé, Albert - Institut d'Economia de Barcelona (IEB), Facultat … - 2000
Concurrent taxation is a feature of many federal systems. As a result, the tax policy of one level of government affects the tax base of the other. A way to check the empirical relevance of this hypothesis is to test for the existence of interdependencies in the tax setting behaviour of various...