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The Consequences of Overlapping Tax Bases for Redistribution and Public Spending in a Federation Author info | Abstract | Publisher info | Download info | Related research | Statistics Boadway, R.
Marchand, M.
Vigneault, M.
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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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Paper provided by Catholique de Louvain - Center for Operations Research and Economics in its series Papers with number
9803.
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Length: 32 pages
Date of creation: 1998Date of revision:
Handle: RePEc:fth:louvco:9803Contact details of provider: Postal: BELGIQUE, UNIVERSITE CATHOLIQUE DE LOUVAIN, CENTER FOR OPERATIONS RESEARCH AND ECONOMETRICS (CORE), LOUVAIN-LA-NEUVE, BELGIQUE. Phone: 32(10)474321 Fax: 32(10)474301 Email: Web page: http://www.uclouvain.be/en-core.html More information through EDIRC
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Keywords: TAXATION Other versions of this item:
Find related papers by JEL classification: H2 - Public Economics - - Taxation, Subsidies, and Revenue H7 - Public Economics - - State and Local Government; Intergovernmental Relations
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