Vertical Versus Horizontal Tax Externalities: An Empirical Test

By Marius Brülhart, Mario Jametti. 2006

156 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Political Science and International Relations

View Paper: https://www.semanticscholar.org/paper/f1d2e9073e2c3294db8a4846438e68a84bdd3908

Citations in the corpus

• Who Do You Blame in Local Finance? An Analysis of Municipal Financing in Italy (2010, unknown): “…income taxes are strategic complements (as suggested by the bulk of the empirical literature on vertical tax externality, e.g. Besley and Rosen, 1998; Esteller-Moré and Solé-Ollé, 2002; Brülhart and Jametti, 2006), eligible Mayors should also reduce property taxation more than non eligible Mayors.”
• Do Agglomeration Economies Reduce the Sensitivity of Firm Location to Tax Differentials (2012, unknown): “∂Pij ∂Tj = ( 1 + 3Ai) ⋅ Pij(1− Pij) (8)”