Horizontal and vertical externalities: An overview of theoretical and empirical studies

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1. Verfasser: Thierry Madiès
Format: Artículo científico
Sprache:en
Veröffentlicht: Universidade de Santiago de Compostela 2004
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author Thierry Madiès
author_facet Thierry Madiès
contents Horizontal and vertical externalities: An overview of theoretical and empirical studies Thierry Madiès Sonia Paty Yvon Rocaboy Estudios Territoriales H7 H21 tax competition Fiscal Federalism fiscal externalities Academic literature in public finance has recently focused on horizontalexternalities coming from interjurisdictional tax competition –amongsimilar types of local governments– as well as vertical externalitiesarising from interactions between two overlapping governments whichshare the same tax base. The purpose of this paper is to provide a surveyrelating to both theoretical and empirical aspects of these two kinds ofexternalities that have strong implications for local governmentfinance. 2004 artículo científico 1697-6223 https://www.redalyc.org/articulo.oa?id=50400203 en http://www.redalyc.org/revista.oa?id=504 Urban Public Economics Review application/pdf Universidade de Santiago de Compostela Urban Public Economics Review (España) Num.2
format Artículo científico
id redalyc_50400203
institution Redalyc
language en
publishDate 2004
publisher Universidade de Santiago de Compostela
spellingShingle Horizontal and vertical externalities: An overview of theoretical and empirical studies
Thierry Madiès
Estudios Territoriales
H7
H21
tax competition
Fiscal Federalism
fiscal externalities
Horizontal and vertical externalities: An overview of theoretical and empirical studies Thierry Madiès Sonia Paty Yvon Rocaboy Estudios Territoriales H7 H21 tax competition Fiscal Federalism fiscal externalities Academic literature in public finance has recently focused on horizontalexternalities coming from interjurisdictional tax competition –amongsimilar types of local governments– as well as vertical externalitiesarising from interactions between two overlapping governments whichshare the same tax base. The purpose of this paper is to provide a surveyrelating to both theoretical and empirical aspects of these two kinds ofexternalities that have strong implications for local governmentfinance. 2004 artículo científico 1697-6223 https://www.redalyc.org/articulo.oa?id=50400203 en http://www.redalyc.org/revista.oa?id=504 Urban Public Economics Review application/pdf Universidade de Santiago de Compostela Urban Public Economics Review (España) Num.2
title Horizontal and vertical externalities: An overview of theoretical and empirical studies
topic Estudios Territoriales
H7
H21
tax competition
Fiscal Federalism
fiscal externalities
url https://www.redalyc.org/articulo.oa?id=50400203