haku: @indexterm EXTERNALITIES / yhteensä: 129
viite: 34 / 129
| Tekijä: | Brülhart, M. Jametti, M. |
| Otsikko: | Vertical versus horizontal tax externalities: an empirical test |
| Lehti: | Journal of Public Economics
2006 : NOV, VOL. 90:10-11, p. 2027-2062 |
| Asiasana: | externalities Switzerland taxation |
| Kieli: | eng |
| Tiivistelmä: | 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. |
SCIMA