Les interactions fiscales verticales à la lumière de la théorie des multiprincipaux

The very essence of both federal and unitary countries is multi-tiered governments. This architecture typically involves some commonality of tax bases between higher- and lower-level authorities. This process points to the existence of vertical externalities, i.e. of an inefficiently high degree of...

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Bibliographic details
Volume: 78
Main Author: Lachet-Touya, Florence
Format: Journal Article
Language: English
Place of publication: De Boeck Université 2012
published in: Recherches économiques de Louvain Vol. 78; no. 1; pp. 27 - 46
Data of publication: 2012
Series: Recherches économiques de Louvain
Subjects:
Online Access: available in Bonn?
Database: RePEc
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