Spillover Effects in a Federal Country with Vertical Tax Externalities
| Title: | Spillover Effects in a Federal Country with Vertical Tax Externalities |
|---|---|
| Authors: | Grazzini, Lisa; Petretto, Alessandro |
| Source: | Public Finance Review ; volume 45, issue 5, page 701-720 ; ISSN 1091-1421 1552-7530 |
| Publisher Information: | SAGE Publications |
| Publication Year: | 2016 |
| Description: | We analyze how spillover effects may affect the choice of a federal tax rate in a federal country with vertical tax externalities. Our main result shows the conditions under which the federal tax rate with spillover effects is lower or higher than the federal tax rate without spillover effects. The effects of vertical tax externalities can be modified by the reaction of the federal government to the horizontal externality due to spillover effects. |
| Document Type: | article in journal/newspaper |
| Language: | English |
| DOI: | 10.1177/1091142116671803 |
| Availability: | https://doi.org/10.1177/1091142116671803; https://journals.sagepub.com/doi/pdf/10.1177/1091142116671803; https://journals.sagepub.com/doi/full-xml/10.1177/1091142116671803 |
| Rights: | https://journals.sagepub.com/page/policies/text-and-data-mining-license |
| Accession Number: | edsbas.CD6FA15B |
| Database: | BASE |