Title of article :
Vertical tax externalities and the composition of public spending in a federation
Author/Authors :
Berthold U. Wigger، نويسنده , , Udo Wartha، نويسنده ,
Issue Information :
روزنامه با شماره پیاپی سال 2004
Abstract :
Dividing tax power between different levels of government in a federation is shown to lead not only to overtaxation but also distorts the composition of state and federal public spending
Keywords :
Vertical tax externalities , Public goods , Self-concerned policy makers
Journal title :
Economics Letters
Journal title :
Economics Letters