Testing for vertical fiscal externalities

International Tax and Public Finance

Volumn 11, Issue 3, 2004, Pages 243-263

  Andersson, Linda ^a   Aronsson, Thomas ^a   Wikström, Magnus ^a  

^a UMEÅ UNIVERSITY   (Sweden)

Author keywords

Local and regional governments; Optimal taxation; Vertical external effects

Indexed keywords

EID: 3543040078     PISSN: 09275940     EISSN: None     Source Type: Journal    
DOI: 10.1023/B:ITAX.0000021970.40929.9a     Document Type: Article

References (20)

1. Aronsson, T., J. Lundberg and M. Wikström. (2000). "The Impact of Regional Public Expenditures on the Local Decision to Spend," Regional Science and Urban Economics 30, 185-202.
2. Aronsson, T. and M. Wikström. (1999). Fiscal Externalities and Asymmetric Information in an Economic Federation. UES 516, Umeå University.
3. Aronsson, T. and M. Wikström. (2001). "Optimal Taxes and Transfers in a Multilevel Public Sector," Finanz-Archiv 58, 158-166.
4. Besley, T. J. and H. S. Rosen. (1998). "Vertical Externalities in Tax Setting: Evidence from Gasoline and Cigarettes," Journal of Public Economics 70, 383-398.
5. Boadway, R. and M. Keen. (1996). "Efficiency and the Optimal Direction of Federal-State Transfers," International Tax and Public Finance 3, 137-155.
6. Boadway, R., M. Marchand and M. Vigneault. (1998). "The Consequences of Overlapping Tax Bases for Redistribution and Public Spending in a Federation," Journal of Public Economics 68, 453-478.
7. Dahlby, B. (1996). "Fiscal Externalities and the Design of Intergovernmental Grants," International Tax and Public Finance 3, 397-412.
8. Esteller-Moré, A. and A. Solé-Ollé. (2001). "Vertical Income Tax Externalities and Fiscal Interdependence: Evidence from the US," Regional Science and Urban Economics 31, 247-272.
9. Esteller-Moré, A. and A. Solé-Ollé. (2002). "Tax Setting in a Federal System: The Case of Personal Income Taxation in Canada," International Tax and Public Finance 9, 235-257.
10. Goodspeed, T. J. (2000). "Tax Structure in a Federation," Journal of Public Economics 75, 493-506.
11. Goodspeed, T. J. (2002). "Tax Competition and Tax Structure in Open Federal Economies: Evidence from OECD Countries with Implications for the European Union," European Economic Review 46, 357-374.
12. Gordon, R. H. (1983). "An Optimal Taxation Approach to Fiscal Federalism," Quarterly Journal of Economics 98, 567-586.
13. Hansson, I. and C. Stuart. (1987). "The Suboptimality of Local Taxation under Two-Tier Fiscal Federalism," European Journal of Political Economy 3, 407-411.
14. Hayashi, M. and R. Boadway. (2001). "An Empirical Analysis of Intergovernmental Tax Interaction: The Case of Business Income Taxes in Canada," Canadian Journal of Economics 34, 481-503.
15. Johnson, W. R. (1988). "Income Redistribution in a Federal System," American Economic Review 78, 570-573.
16. Keen, M. (1998). "Vertical Tax Externalities in the Theory of Fiscal Federalism," International Monetary Fund Staff Papers 45, 454-485.
17. Wildasin, D. E. (1988). "Nash Equilibria in Models of Fiscal Competition," Journal of Public Economics 35, 229-240.
18. Wildasin, D. E. (1989). "Interjurisdictional Capital Mobility: Fiscal Externality and a Corrective Subsidy," Journal of Urban Economics 25, 193-212.
19. Wildasin, D. E. (1991). "Income Redistribution in a Common Labour Market," American Economic Review 81, 757-774.
20. Zodrow, G. and P. Mieszkowski. (1986). "Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods," Journal of Urban Economics 19, 356-370.