IDEAS home Printed from https://ideas.repec.org/a/akh/journl/609.html
   My bibliography  Save this article

La competencia tributaria vertical y el tamaño del sector público

Author

Listed:
  • Darío Alejandro Rossignolo

    (UBA)

Abstract

This paper presents a model in which vertical tax externalities emerge when considering taxes on consumption, in countries with a federal government level and states that impose taxes on the same tax base. It is shown that levels of public expenditure and tax rates depend crucially on two factors. First, they depend on the way each government level consider the budget constraint of the other level when varying its tax rates (vertical externality), and secondly, on the quantity of existing subnational governments.

Suggested Citation

  • Darío Alejandro Rossignolo, 2017. "La competencia tributaria vertical y el tamaño del sector público," Económica, Instituto de Investigaciones Económicas, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, vol. 63, pages 72-134, January-D.
  • Handle: RePEc:akh:journl:609
    as

    Download full text from publisher

    File URL: https://revistas.unlp.edu.ar/Economica/article/view/5075/4245
    Download Restriction: no
    ---><---

    Other versions of this item:

    More about this item

    Keywords

    taxes; externalities; government levels; tax competition.;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H5 - Public Economics - - National Government Expenditures and Related Policies
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:akh:journl:609. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Laura Carella (email available below). General contact details of provider: https://edirc.repec.org/data/funlpar.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.