English, Article, Journal or magazine article edition: Horizontal and Vertical Tax Externalities in a Multicountry World Ernesto Crivelli; Christian Volpe Martincus

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Bookmark: http://trove.nla.gov.au/version/52332
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Horizontal and Vertical Tax Externalities in a Multicountry World
Author
  • Ernesto Crivelli
  • Christian Volpe Martincus
Physical Description
  • preprint
Notes
  • Recent contributions on tax competition recognize the interaction between both horizontal and vertical tax externalities in a single federation. In this paper, we extend the theoretical analysis to a framework with multiple federations (a Union). We show that the relative size of a federation in the Union determines not only the extent but also the direction of the tax ine¢ ciency. The equilibrium state tax is lower in relative small countries but surprisingly, vertical externalities are more likely to dominate there, i.e. for a relative small federation, the non-cooperative local tax rate is lower than for a relative large federation but still higher than the one observed in absence of tax competition. This result seems to contradict recent theoretical findings where a lower equilibrium state tax is followed by a dominant horizontal externality.
  • Tax Competition, Horizontal Externalities, Vertical Externalities, Fragmentation, Fiscal Federalism
  • RePEc:bon:bonedp:bgse8_2007
Language
  • English
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