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Vertical Tax Externalities in the Theory of Fiscal Federalism

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Author Info
Michael Keen (International Monetary Fund)

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Abstract

Federal structures create the possibility of vertical tax externalities between levels of government, with the private sector's response to the tax policy decisions of one level affecting the tax base of another. Such effects arise most obviously when both levels of government co-occupy the same tax base. This paper reviews and extends recent results on the implications of such externalities for the relationship between state and federal tax rates, the equilibrium levels of these taxes, the (ir)relevance of experience in federal countries for analyzing international tax issues, the pattern of intergovernmental grants, and the assignment of tax powers. Copyright 1998, International Monetary Fund

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File URL: http://www.imf.org/external/pubs/ft/staffp/1998/09-98/pdf/keen.pdf
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Publisher Info
Article provided by Palgrave Macmillan Journals in its journal IMF Staff Papers.

Volume (Year): 45 (1998)
Issue (Month): 3 ()
Pages: 3
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Handle: RePEc:pal:imfstp:v:45:y:1998:i:3:p:3

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Find related papers by JEL classification:
H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
H7 - Public Economics - - State and Local Government; Intergovernmental Relations
H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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