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Vertical Externalities in Tax Setting: Evidence from Gasoline and Cigarettes

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NBER1999-03-01 更新2025-01-04 收录
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https://www.nber.org/papers/w6517
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A common feature of federal systems is that tax bases are joint property. Consequently, state and federal tax setting decisions are interdependent. Our aim here is to put forward a rudimentary theoretical analysis of this phenomenon, and to use the theory as a framework for econometrically
提供机构:
美国国家经济研究局
创建时间:
1999-03-01
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