haku: @author Goodspeed, T. / yhteensä: 1
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Tekijä: | Goodspeed, T. |
Otsikko: | Tax structure in a federation |
Lehti: | Journal of Public Economics
2000 : MAR, VOL. 75:3, p. 493-506 |
Asiasana: | Taxation Government Local government Public finance Income tax |
Kieli: | eng |
Tiivistelmä: | 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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