Vertical Tax Externalities in the Theory of Fiscal Federalism /
Vertical tax externalities between levels of government can occur in federal structures, with responses to the tax policies of one level of government affecting the tax base of the other. Such effects mostly arise when federal and state governments co-occupy the same tax base. This paper examines th...
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| フォーマット: | 雑誌 |
| 言語: | English |
| 出版事項: |
Washington, D.C. :
International Monetary Fund,
1997.
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| シリーズ: | IMF Working Papers; Working Paper ;
No. 1997/173 |
| オンライン･アクセス: | Full text available on IMF |