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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.
SCIMA record nr: 233790
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