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Externalités fiscales horizontales et verticales. Où en est la théorie du fédéralisme financier ?

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  • Thierry Madiès
  • Sonia Paty
  • Yvon Rocaboy

Abstract

Horizontal and vertical fiscal externalities Academic literature in public finance has recently focused on horizontal externalities coming from interjurisdictional tax competition ? namely among similar types of local governments ? and vertical externalities arising from interactions between two overlapping governments sharing the same tax base. The purpose of this paper is to provide a survey relating to both theoretical and empirical aspects of these two kinds of externalities that have strong implications for local government finance.

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Bibliographic Info

Article provided by Dalloz in its journal Revue d'économie politique.

Volume (Year): Volume 115 (2005)
Issue (Month): 1 ()
Pages: 17-63

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Handle: RePEc:cai:repdal:redp_151_0017

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Web page: http://www.cairn.info/revue-d-economie-politique.htm

Related research

Keywords: federalism; tax competition; yardstick competition; fiscal externalities;

References

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Cited by:
  1. Dufrénot, G. & Frouté, P. & Schalck, C., 2010. "The French Regions’ Borrowing Behaviours. How heterogeneous are they?," Working papers 289, Banque de France.
  2. Thierry Madiès & Sonia Paty & Yvon Rocaboy, 2005. "Les stratégies fiscales des collectivités locales. De la théorie à la réalité," Revue de l'OFCE, Presses de Sciences-Po, vol. 94(3), pages 283-315.

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