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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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