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| Author: | Klor, E.F. |
| Title: | A positive model for overlapping income taxation in a federation of states |
| Journal: | Journal of Public Economics
2006 : MAY, VOL. 90:4-5, p. 703-723 |
| Index terms: | fiscal policy government income tax political economy taxation |
| Language: | eng |
| Abstract: | This article examines taxation in a federation of states by developing a positive model of overlapping income taxation. In the model, federal and states tax rates are functions of the level of total productivity dispersion between the states. |
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