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dc.contributor.authorCrivelli, Ernestoen
dc.contributor.authorVolpe Martincus, Christianen
dc.date.accessioned2009-01-29T15:11:37Z-
dc.date.available2009-01-29T15:11:37Z-
dc.date.issued2007-
dc.identifier.urihttp://hdl.handle.net/10419/22983-
dc.description.abstractRecent contributions on tax competition recognize the interaction between both horizontal and vertical tax externalities in a single federation. In this paper, we extend the theoretical analysis to a framework with multiple federations (a Union). We show that the relative size of a federation in the Union determines not only the extent but also the direction of the tax ine¢ ciency. The equilibrium state tax is lower in relative small countries but surprisingly, vertical externalities are more likely to dominate there, i.e. for a relative small federation, the non-cooperative local tax rate is lower than for a relative large federation but still higher than the one observed in absence of tax competition. This result seems to contradict recent theoretical findings where a lower equilibrium state tax is followed by a dominant horizontal externality.en
dc.language.isoengen
dc.publisher|aUniversity of Bonn, Bonn Graduate School of Economics (BGSE) |cBonnen
dc.relation.ispartofseries|aBonn Econ Discussion Papers |x8/2007en
dc.subject.jelH3en
dc.subject.jelH21en
dc.subject.jelH7en
dc.subject.ddc330en
dc.subject.keywordTax Competitionen
dc.subject.keywordHorizontal Externalitiesen
dc.subject.keywordVertical Externalitiesen
dc.subject.keywordFragmentationen
dc.subject.keywordFiscal Federalismen
dc.subject.stwSteuerwettbewerben
dc.subject.stwFinanzföderalismusen
dc.subject.stwExterner Effekten
dc.subject.stwTheorieen
dc.titleHorizontal and Vertical Tax Externalities in a Multicountry World-
dc.typeWorking Paperen
dc.identifier.ppn534694551en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:bonedp:82007-

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