The efficiency of state taxes on mobile labour income

Economic Record

Volumn 76, Issue 234, 2000, Pages 285-296

  Petchey, Jeffrey ^a   Shapiro, Perry ^b  

^a CURTIN UNIVERSITY   (Australia)

^b UNIVERSITY OF CALIFORNIA   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

ECONOMIC POLICY; INCOME; MOBILITY; PUBLIC SPENDING; TAX SYSTEM;

EID: 0033767780     PISSN: 00130249     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1475-4932.2000.tb00024.x     Document Type: Article

References (10)

1. Abelson, P. (1998), The Tax Reform Debate: The Economics of the Options, Allen & Unwin.
2. Beck, J.H, (1983), 'Tax Competition, Uniform Assessment, and the Benefit Principle,' Journal of Public Economics 13, 127-46.
3. Boadway, R.W., and Flatters, F. (1982), 'Efficiency and Equalization Payments in a Federal System of Government A Synthesis and Extension of Recent Results', Canadian Journal of Economics 15, 613-33.
4. Boadway, R.W., and Keen, M. (1996), 'Efficiency and the Optimal Direction of Federal-State Transfers', International Tax and Public Finance 3, Kluwer Academic Publishers, 137-55.
5. Brennan, G., and Buchanan, J.M. (1980), The Power to Tax: Analytic Foundations of a Fiscal Constitution, Cambridge University Press.
6. Breton, A. (1984), 'Towards a Theory of Competitive Federalism', in A. Breton, G. Galeotti, P. Salmon, and R. Wintrobe (eds), Villa Colombella Papers on Federalism, Proceedings of the Seminar held at Villa Colombella, European Journal of Political Economy, Perugia, Italy, September 1984.
7. de Crombrugghe, A., and Tulkens, H. (1990), 'On Pareto Improving Tax Changes Under Fiscal Competition', Journal of Public Economics 41, 335-50, North-Holland, Amsterdam.
8. Mintz, J., and Tulkens, H. (1986), 'Commodity Tax Competition Between Member States of a Federation: Equilibrium and Efficiency', Journal of Public Economics 29, 133-72, North-Holland, Amsterdam.
9. Myers, G. (1990), 'Optimality, Free Mobility and the Regional Authority in a Federation', Journal of Public Economics 43, North-Holland, Amsterdam.
10. Norman, N.R. (1995), 'Refocusing Fiscal Reform,' Paper Prepared for the Business Council of Australia.