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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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  • Thierry Madiès & Sonia Paty & Yvon Rocaboy, 2005. "Externalités fiscales horizontales et verticales. Où en est la théorie du fédéralisme financier ?," Revue d'économie politique, Dalloz, vol. 115(1), pages 17-63.
  • Handle: RePEc:cai:repdal:redp_151_0017
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