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Author: | Keen, M.J. Kotsogiannis, C. |
Title: | Does federalism lead to excessively hifh taxes? |
Journal: | American Economic Review
2002 : MAR, VOL. 92:1, p. 363-370 |
Index terms: | GOVERNMENT TAXATION |
Freeterms: | FEDERALISM |
Language: | eng |
Abstract: | The question of whether equilibrium state taxes are likely to be high, too low, or just right, for instance, is obviously critical to issues of tax coordination. The central purpose in this paper is thus to elucidate the interrelationship, and balance, between horizontal and vertical externalities in archetypal federal structures. |
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