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Federal TAX Competition – How does the Institutional Structure of a Country change Tax Outcomes?

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  • Lisa Tillmann
  • Berthold U. Wigger

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  • Lisa Tillmann & Berthold U. Wigger, 2012. "Federal TAX Competition – How does the Institutional Structure of a Country change Tax Outcomes?," Scottish Journal of Political Economy, Scottish Economic Society, vol. 59(2), pages 162-178, May.
    • Handle: RePEc:bla:scotjp:v:59:y:2012:i:2:p:162-178
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    References listed on IDEAS

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    1. Wigger, Berthold U. & Wartha, Udo, 2004. "Vertical tax externalities and the composition of public spending in a federation," Economics Letters, Elsevier, vol. 84(3), pages 357-361, September.
    2. Wilson, John Douglas & Janeba, Eckhard, 2005. "Decentralization and international tax competition," Journal of Public Economics, Elsevier, vol. 89(7), pages 1211-1229, July.
    3. Thierry Madiès & Yvon Rocaboy & Sonia Paty, 2004. "Horizontal and vertical externalities : an overview of theoritical and empirical studies," Post-Print halshs-00069010, HAL.
    4. Michael Keen & Christos Kotsogiannis, 2003. "Leviathan and Capital Tax Competition in Federations," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(2), pages 177-199, April.
    5. Lisa Grazzini & Alessandro Petretto, 2007. "Tax Competition between Unitary and Federal Countries," Economics of Governance, Springer, vol. 8(1), pages 17-36, January.
    6. Wilson, John Douglas & Wildasin, David E., 2004. "Capital tax competition: bane or boon," Journal of Public Economics, Elsevier, vol. 88(6), pages 1065-1091, June.
    7. Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(2), pages 269-304, June.
    8. Michael J. Keen & Christos Kotsogiannis, 2002. "Does Federalism Lead to Excessively High Taxes?," American Economic Review, American Economic Association, vol. 92(1), pages 363-370, March.
    9. George R. Zodrow & Peter Mieszkowski, 2019. "Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 17, pages 525-542, World Scientific Publishing Co. Pte. Ltd..
    10. Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 269-304, June.
    11. Wilson, John D., 1986. "A theory of interregional tax competition," Journal of Urban Economics, Elsevier, vol. 19(3), pages 296-315, May.
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