Ad valorem taxes and the fiscal gap in federations

被引：7
|
作者：
Kotsogiannis, Christos [1 ]
Martinez, Diego [2 ]
机构：
[1] Univ Exeter, Sch Business & Econ, Dept Econ, Streatham Court EX4 4PU, England
[2] Univ Pablo Olavide, Dept Econ, Seville 41013, Spain
来源：
ECONOMICS LETTERS | 2008年 / 99卷 / 03期
关键词：
ad valorem taxes; fiscal gap; externalities; fiscal federalism;
D O I：
10.1016/j.econlet.2007.09.019
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This paper shows that the federal government can always achieve the second-best optimum of public good provision, but a precise evaluation of the fiscal gap requires an explicit consideration of the underlying fundamentals of the federal economy. (C) 2007 Elsevier B.V. All rights reserved.
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页码：431 / 434
页数：4
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