Do vertical tax externalities lead to tax rates being too high? A note
Author
Abstract
Suggested Citation
DOI: 10.1007/s00168-007-0135-5
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Masayoshi Hayashi & Robin Boadway, 2001.
"An empirical analysis of intergovernmental tax interaction: the case of business income taxes in Canada,"
Canadian Journal of Economics, Canadian Economics Association, vol. 34(2), pages 481-503, May.
- Masayoshi Hayashi & Robin Boadway, 2001. "An empirical analysis of intergovernmental tax interaction: the case of business income taxes in Canada," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 34(2), pages 481-503, May.
- Michael Keen, 1998.
"Vertical Tax Externalities in the Theory of Fiscal Federalism,"
IMF Staff Papers, Palgrave Macmillan, vol. 45(3), pages 454-485, September.
- Mr. Michael Keen, 1997. "Vertical Tax Externalities in the Theory of Fiscal Federalism," IMF Working Papers 1997/173, International Monetary Fund.
- Esteller-More, Alex & Sole-Olle, Albert, 2001.
"Vertical income tax externalities and fiscal interdependence: evidence from the US,"
Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 247-272, April.
- Esteller-Moré, Álex & Solé-Ollé, Albert, 1999. "Vertical income tax externalities and fiscal interdependence: evidence from the US," ZEW Discussion Papers 99-28, ZEW - Leibniz Centre for European Economic Research.
- Matthieu Leprince & Thierry Madiès & Sonia Paty, 2007.
"Business Tax Interactions Among Local Governments: An Empirical Analysis Of The French Case,"
Journal of Regional Science, Wiley Blackwell, vol. 47(3), pages 603-621, August.
- Matthieu Leprince & Thierry Madiès & Sonia Paty, 2007. "Business tax interactions among local governments : an empirical analysis of the French case," Post-Print halshs-00257446, HAL.
- Matsumoto, Mutsumi, 1998. "A note on tax competition and public input provision," Regional Science and Urban Economics, Elsevier, vol. 28(4), pages 465-473, July.
- Ronald C. Fisher, 1997. "Effects of state and local public services on economic development," New England Economic Review, Federal Reserve Bank of Boston, issue Mar, pages 53-82.
- Craig Brett & Joris Pinkse, 2000.
"The determinants of municipal tax rates in British Columbia,"
Canadian Journal of Economics, Canadian Economics Association, vol. 33(3), pages 695-714, August.
- Craig Brett & Joris Pinkse, 2000. "The determinants of municipal tax rates in British Columbia," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 33(3), pages 695-714, August.
- Marilyn R. Flowers, 1988. "Shared Tax Sources in a Leviathan Model of Federalism," Public Finance Review, , vol. 16(1), pages 67-77, January.
- Goodspeed, Timothy J., 2000. "Tax structure in a federation," Journal of Public Economics, Elsevier, vol. 75(3), pages 493-506, March.
- Besley, Timothy J. & Rosen, Harvey S., 1998.
"Vertical externalities in tax setting: evidence from gasoline and cigarettes,"
Journal of Public Economics, Elsevier, vol. 70(3), pages 383-398, December.
- Tim Besley & Harvey S. Rosen, 1997. "Vertical externalities in tax settings: evidence from gasoline and cigarettes," IFS Working Papers W97/23, Institute for Fiscal Studies.
- Timothy J. Besley & Harvey S. Rosen, 1999. "Vertical Externalities in Tax Setting: Evidence from Gasoline and Cigarettes," NBER Working Papers 6517, National Bureau of Economic Research, Inc.
- Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(2), pages 269-304, June.
- 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.
- Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 269-304, June.
- Todd M. Gabe & Kathleen P. Bell, 2004. "Tradeoffs between Local Taxes and Government Spending as Determinants of Business Location," Journal of Regional Science, Wiley Blackwell, vol. 44(1), pages 21-41, February.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Thierry Madiès & Sonia Paty & Yvon Rocaboy, 2005.
"Externalités fiscales horizontales et verticales. Où en est la théorie du fédéralisme financier ?,"
Revue d'économie politique, Dalloz, vol. 115(1), pages 17-63.
- Yvon Rocaboy & Thierry Madiès & Sonia Paty, 2005. "Externalités fiscales horizontales et verticales: Où en est la théorie du fédéralisme financier ?," Post-Print halshs-00008796, HAL.
- Matthieu Leprince & Thierry Madiès & Sonia Paty, 2007.
"Business Tax Interactions Among Local Governments: An Empirical Analysis Of The French Case,"
Journal of Regional Science, Wiley Blackwell, vol. 47(3), pages 603-621, August.
- Matthieu Leprince & Thierry Madiès & Sonia Paty, 2007. "Business tax interactions among local governments : an empirical analysis of the French case," Post-Print halshs-00257446, HAL.
- Fredrik Andersson & Rikard Forslid, 2003.
"Tax Competition and Economic Geography,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(2), pages 279-303, April.
- Forslid, Rikard & Andersson, Fredrik, 1999. "Tax Competition and Economic Geography," Research Papers in Economics 2000:5, Stockholm University, Department of Economics.
- Fredrik Andersson & Rikard Forslid, 2000. "Tax Competition and Economic Geography," Econometric Society World Congress 2000 Contributed Papers 1356, Econometric Society.
- Andersson, Fredrik & Forslid, Rikard, 1999. "Tax Competition and Economic Geography," CEPR Discussion Papers 2220, C.E.P.R. Discussion Papers.
- Sylvie Charlot & Sonia Paty, 2010.
"Do Agglomeration Forces Strengthen Tax Interactions?,"
Urban Studies, Urban Studies Journal Limited, vol. 47(5), pages 1099-1116, May.
- Sylvie Charlot & Sonia Paty, 2010. "Do agglomeration forces strengthen tax interactions?," Post-Print halshs-00545121, HAL.
- Sylvie Charlot & Sonia Paty, 2006. "Taxable Agglomeration Rent: Evidence From A Panel Data," INRA UMR CESAER Working Papers 2006/1, INRA UMR CESAER, Centre d'’Economie et Sociologie appliquées à l'’Agriculture et aux Espaces Ruraux.
- Ida, Tomoya & Wilhelmsson, Mats, 2014. "An Empirical Test Of The Dominant Tax Externality In Sweden," Working Paper Series 14/5, Royal Institute of Technology, Department of Real Estate and Construction Management & Banking and Finance.
- Sotiris Karkalakos & Christos Kotsogiannis, 2007.
"A spatial analysis of provincial corporate income tax responses: evidence from Canada,"
Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 40(3), pages 782-811, August.
- Sotiris Karkalakos & Christos Kotsogiannis, 2007. "A spatial analysis of provincial corporate income tax responses: evidence from Canada," Canadian Journal of Economics, Canadian Economics Association, vol. 40(3), pages 782-811, August.
- Revelli, Federico, 2003.
"Reaction or interaction? Spatial process identification in multi-tiered government structures,"
Journal of Urban Economics, Elsevier, vol. 53(1), pages 29-53, January.
- Revelli Federico, 2002. "Reaction or interaction? Spatial process identification in multi-tiered government structures," Department of Economics and Statistics Cognetti de Martiis. Working Papers 200202, University of Turin.
- Thierry Madiès & Sonia Paty & Yvon Rocaboy, 2005.
"Les stratégies fiscales des collectivités locales. De la théorie à la réalité,"
Revue de l'OFCE, Presses de Sciences-Po, vol. 94(3), pages 283-315.
- Yvon Rocaboy & Thierry Madiès & Sonia Paty, 2005. "Les stratégies fiscales des collectivités locales: de la théorie à la réalité," Post-Print halshs-00008669, HAL.
- Sylvie Charlot & Sonia Paty, 2007. "Market access effect and local tax setting: evidence from French panel data," Journal of Economic Geography, Oxford University Press, vol. 7(3), pages 247-263, May.
- Perez-Sebastian, Fidel & Raveh, Ohad, 2018.
"What drives vertical fiscal interactions? Evidence from the 1980 Crude Oil Windfall Act,"
Regional Science and Urban Economics, Elsevier, vol. 73(C), pages 251-268.
- Fidel Perez-Sebastian & Ohad Raveh, 2016. "What Drives Vertical Fiscal Interactions? Evidence from the 1980 Crude Oil Windfall Act," OxCarre Working Papers 183, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford.
- Florence TOUYA, 2009. "Tax Interactions with Asymmetric Information and Nonlinear Instruments," Working Papers 9, CATT - UPPA - Université de Pau et des Pays de l'Adour, revised Nov 2009.
- Florence Lachet-Touya, 2009. "Tax Interactions with Asymmetric Information and Nonlinear Instruments," Working papers of CATT hal-03551027, HAL.
- Florence Lachet-Touya, 2009. "Tax Interactions with Asymmetric Information and Nonlinear Instruments," Working Papers hal-03551027, HAL.
- Cassette, Aurélie & Di Porto, Edoardo & Foremny, Dirk, 2012. "Strategic fiscal interaction across borders: Evidence from French and German local governments along the Rhine Valley," Journal of Urban Economics, Elsevier, vol. 72(1), pages 17-30.
- Matthieu Leprince & Sonia Paty & Emmanuelle Reulier, 2005.
"Choix d'imposition et interactions spatiales entre collectivités locales. Un test sur les départements français,"
Recherches économiques de Louvain, De Boeck Université, vol. 71(1), pages 67-93.
- Matthieu LEPRINCE & Sonia PATY & Emmanuelle REULIER, 2005. "Choix d’imposition et interactions spatiales entre collectivités locales : un test sur les départements français," Discussion Papers (REL - Recherches Economiques de Louvain) 2005013, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
- Matthieu Leprince & Sonia Paty & Emmanuelle Reulier, 2005. "Choix d'imposition et interactions spatiales entre collectivités locales : un test sur les départements français," Post-Print halshs-00068369, HAL.
- Fredriksson, Per G. & Mamun, Khawaja A., 2008. "Vertical externalities in cigarette taxation: Do tax revenues go up in smoke?," Journal of Urban Economics, Elsevier, vol. 64(1), pages 35-48, July.
- Esteller-More, Alex & Sole-Olle, Albert, 2001.
"Vertical income tax externalities and fiscal interdependence: evidence from the US,"
Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 247-272, April.
- Esteller-Moré, Álex & Solé-Ollé, Albert, 1999. "Vertical income tax externalities and fiscal interdependence: evidence from the US," ZEW Discussion Papers 99-28, ZEW - Leibniz Centre for European Economic Research.
- Robert A. Greer, 2015. "Overlapping Local Government Debt and the Fiscal Common," Public Finance Review, , vol. 43(6), pages 762-785, November.
- Florence Lachet-Touya, 2016. "EU tax competition and tax avoidance: A multiprincipal perspective," Working Papers hal-02939340, HAL.
More about this item
Keywords
H21; H42; H79; R50;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H42 - Public Economics - - Publicly Provided Goods - - - Publicly Provided Private Goods
- H79 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Other
- R50 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - General
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:anresc:v:42:y:2008:i:1:p:225-233. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.