Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
5062768 | Economics Letters | 2006 | 7 Pages |
Abstract
This paper analyses the impact of both horizontal and vertical tax competition on central government transfers towards regions, as well as on the softness of the regional budget constraint. We show that tax interactions have no impact on the optimal central government grant whereas they harden the regional budget constraint when the regional debt is not too heavy.
Related Topics
Social Sciences and Humanities
Economics, Econometrics and Finance
Economics and Econometrics
Authors
Marie-Laure Breuillé, Thierry Madiès, Emmanuelle Taugourdeau,