Please use this identifier to cite or link to this item: http://hdl.handle.net/2445/120341
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dc.contributor.authorEsteller Moré, Alejandro-
dc.contributor.authorSolé Ollé, Albert-
dc.date.accessioned2018-02-28T14:44:27Z-
dc.date.available2018-02-28T14:44:27Z-
dc.date.issued2000-
dc.identifier.urihttp://hdl.handle.net/2445/120341-
dc.description.abstractConcurrent taxation is a feature of many federal systems. As a result, the tax policy of one level of government affects the tax base of the other. A way to check the empirical relevance of this hypothesis is to test for the existence of interdependencies in the tax setting behaviour of various layers of government. Following this approach, this paper estimates the reaction of U.S. state personal income and general sales taxes to federal tax rates, taking into account the special features of the U.S. tax system. We find that when the federal government increases taxes, there is a significant positive response of state taxes.ca
dc.format.extent28 p.-
dc.format.mimetypeapplication/pdf-
dc.language.isoengca
dc.publisherInstitut d’Economia de Barcelonaca
dc.relation.isformatofReproducció del document publicat a: http://www.ieb.ub.edu/2012022157/ieb/ultimes-publicacions-
dc.relation.ispartofIEB Working Paper 2000/01-
dc.relation.ispartofseries[WP E-IEB00/01]-
dc.rightscc-by-nc-nd, (c) Esteller Moré et al., 2000-
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/es/-
dc.sourceIEB (Institut d’Economia de Barcelona) – Working Papers-
dc.subject.classificationImpostoscat
dc.subject.classificationRelacions fiscals intergovernamentalscat
dc.subject.classificationImpost sobre la renda de les persones físiquescat
dc.subject.classificationEstats Units d'Amèricacat
dc.subject.otherTaxationeng
dc.subject.otherIntergovernmental fiscal relationseng
dc.subject.otherPersonal income taxeng
dc.subject.otherUnited States of Americaeng
dc.titleVertical income tax externalities and fiscal interdependence: Evidence from the USca
dc.typeinfo:eu-repo/semantics/workingPaperca
dc.rights.accessRightsinfo:eu-repo/semantics/openAccessca
Appears in Collections:IEB (Institut d’Economia de Barcelona) – Working Papers

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