search query: @indexterm taxation / total: 1872
reference: 126 / 1872
| Author: | Brülhart, M. Jametti, M. |
| Title: | Vertical versus horizontal tax externalities: an empirical test |
| Journal: | Journal of Public Economics
2006 : NOV, VOL. 90:10-11, p. 2027-2062 |
| Index terms: | externalities Switzerland taxation |
| Language: | eng |
| Abstract: | This article explores taxation externalities in federations of benevolent governments. The article derives a discriminating hypothesis to distinguish vertical and horizontal tax externalities based on measurable variables and found that vertical externalities dominate. They are an observed empirical phenomenon as well as a notable extension to the theory of tax competition. |
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