haku: @indexterm LOCAL GOVERNMENT / yhteensä: 290
viite: 53 / 290
| 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. |
SCIMA