Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/22983
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dc.contributor.authorCrivelli, Ernestoen_US
dc.contributor.authorVolpe Martincus, Christianen_US
dc.date.accessioned2009-01-29T15:11:37Z-
dc.date.available2009-01-29T15:11:37Z-
dc.date.issued2007en_US
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 …ndings where a lower equilibrium state tax is followed by a dominant horizontal externality.en_US
dc.language.isoengen_US
dc.publisheren_US
dc.relation.ispartofseries|aBonn econ discussion papers |x2007,8en_US
dc.subject.jelH3en_US
dc.subject.jelH21en_US
dc.subject.jelH7en_US
dc.subject.ddc330en_US
dc.subject.keywordTax Competitionen_US
dc.subject.keywordHorizontal Externalitiesen_US
dc.subject.keywordVertical Externalitiesen_US
dc.subject.keywordFragmentationen_US
dc.subject.keywordFiscal Federalismen_US
dc.subject.stwSteuerwettbewerben_US
dc.subject.stwFinanzföderalismusen_US
dc.subject.stwExterner Effekten_US
dc.subject.stwTheorieen_US
dc.titleHorizontal and Vertical Tax Externalities in a Multicountry Worlden_US
dc.typeWorking Paperen_US
dc.identifier.ppn534694551en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-

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