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La competencia tributaria vertical y el tamaño del sector público

Author

Listed:
  • Darío Alejandro Rossignolo

    (UBA)

Abstract

This paper presents a model in which vertical tax externalities emerge when considering taxes on consumption, in countries with a federal government level and states that impose taxes on the same tax base. It is shown that levels of public expenditure and tax rates depend crucially on two factors. First, they depend on the way each government level consider the budget constraint of the other level when varying its tax rates (vertical externality), and secondly, on the quantity of existing subnational governments.

Suggested Citation

  • Darío Alejandro Rossignolo, 2017. "La competencia tributaria vertical y el tamaño del sector público," Económica, Instituto de Investigaciones Económicas, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, vol. 63, pages 72-134, January-D.
    • Handle: RePEc:akh:journl:609
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    File URL: https://revistas.unlp.edu.ar/Economica/article/view/5075/4245
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    Keywords

    taxes; externalities; government levels; tax competition.;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H5 - Public Economics - - National Government Expenditures and Related Policies
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations

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