Federal tax competition and the efficiency consequences for local taxation of revenue equalization
Author:
Publisher
Springer Science and Business Media LLC
Subject
Economics and Econometrics,Finance,Accounting
Link
http://link.springer.com/content/pdf/10.1007/s10797-008-9094-8.pdf
Reference31 articles.
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3. Bucovetsky, S., & Smart, M. (2006). The efficiency consequences of local revenue equalization: tax competition and tax distortions. Journal of Public Economic Theory, 8, 119–144.
4. Büttner, T. (2006). The incentive effect of fiscal equalization transfers on tax policy. Journal of Public Economics, 90, 477–497.
5. Büttner, T., Hauptmeier, S., & Schwager, R. (2006). Efficient revenue sharing and upper level governments: Theory and application to Germany. Mimeo, Goettingen University.
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