search query: @indexterm taxation / total: 1872
reference: 485 / 1872
| Author: | Goodspeed, T. |
| Title: | Tax structure in a federation |
| Journal: | Journal of Public Economics
2000 : MAR, VOL. 75:3, p. 493-506 |
| Index terms: | Taxation Government Local government Public finance Income tax |
| Language: | eng |
| Abstract: | This paper estimates the impact of horizontal and vertical externalities on the choice of tax rates by local governments operating in a federation. Higher national income tax rates and lower poverty rates are found to lead to lower local income tax rates. |
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