Vertical Externalities in Tax Setting: Evidence from Gasoline and Cigarettes
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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
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美国国家经济研究局创建时间：
1999-03-01
