Vertical income tax externalities and fiscal interdependence: Evidence from the US

Regional Science and Urban Economics

Volumn 31, Issue 2-3, 2001, Pages 247-272

  Esteller Moré, Álex ^a   Solé Ollé, Albert ^a  

^a UNIVERSITY OF BARCELONA   (Spain)

Author keywords

Fiscal federalism; Personal income taxation; Vertical tax externalities

Indexed keywords

CAPITAL FLOW; FISCAL POLICY; INCOME; TAX SYSTEM;

UNITED STATES;

EID: 0035071645     PISSN: 01660462     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0166-0462(00)00060-0     Document Type: Article

References (58)

1. Optimal tax policy for a state or local government
2. Average marginal tax rates from social security and the individual income tax
3. Incumbent behavior: Vote seeking, tax setting and yardstick competition
4. Does electoral accountability affect economic policy choices? Evidence from gubernatorial term limits
5. Vertical externalities in tax setting: Evidence from gasoline and cigarettes
6. Efficiency and the optimal direction of federal-state transfers
7. The consequences of overlapping tax bases for redistribution and public spending in a federation
8. An empirical analysis of intergovernmental tax interaction: The case of business income taxes in Canada
9. Optimal regional redistribution under asymmetric information
10. Tax principles in a federal system
11. Testing for strategic interaction among local governments: The case of growth controls
12. Local business taxation and competition for capital: The choice of the tax rate
13. Interstate tax competition after TRA86
14. Budget spillovers and fiscal policy interdependence
15. Fiscal externalities and the design of intergovernmental grants
16. Vertical income tax externalities and fiscal interdependence: Evidence from the US
17. The interaction of state and federal tax systems: The impact of state and local deductibility
18. Tax structure and public sector growth
19. The effect of federal tax deductibility on state and local taxes and spending
20. Do states play welfare games?
21. Shared tax sources in a Leviathan model of federalism
22. Changes in state government finances in the 1980s
23. Tax structure in a federation
24. An optimal taxation approach to fiscal federalism
25. Effective federal individual income tax functions: An exploratory analysis
26. Specification tests in econometrics
27. Panel data and unobservable individual effects
28. Interstate tax exporting and states fiscal structures
29. Unobserved tastes and the determination of municipal services
30. Tax deductibility and municipal budget structure
31. Precommitment in a system of hierarchical governments
32. Income redistribution in a federal system
33. A suggested method of estimation for spatial interdependent models with autocorrelated errors, and an application to a county expenditure model
34. Vertical tax externalities in the theory of fiscal federalism
35. State responses to the TRA86 revenue windfalls: A new test of the flypaper effect
36. Commodity tax competition between member states of a federation: Equilibrium and efficiency
37. Marginal tax rates and state economic growth
38. On the pooling of the time series and cross-section data
39. Who should tax, where and what
40. Voters as fiscal conservatives
41. The politics of 1992: Fiscal policy and European integration
42. A model of welfare competition with empirical evidence from AFDC
43. On the construction of marginal federal personal and social security tax rates in the US
44. Does growing in inequality reduce tax progressivity? Should it?
45. Strategies for states in fiscal competition
46. The US tax reform act 1986 and state competitiveness
47. Fiscal federalism and decentralization: A review of some efficiency and macroeconomic aspects
48. Local fiscal competition: An intraregional perspective
49. Nash equilibria in models of fiscal competition
50. Theories of tax competition
51. Vertical and horizontal tax competition: Will uncoordinated Leviathans end up on the wrong side of the Laffer curve?