This paper addresses the issues of whether and how economic integration can affect the ability of the central governments to raise tax revenues and lead to a greater decentralisation of the public sector. To this purpose, a country-specific measure of tax erosion is derived. That is used as a determinant of the degree of fiscal federalism. We find that an increase of economic integration causes a decline of the implicit tax rates on mobile capital and the process of tax erosion positively contributes to the growth of public sector decentralisation
GASTALDI F, LIBERATI P, & SCIALA' A (2013). Economic integration, tax erosion, and decentralization: an empirical analysis. MODERN ECONOMY, 4(10A), 14-26.
Titolo: | Economic integration, tax erosion, and decentralization: an empirical analysis | |
Autori: | ||
Data di pubblicazione: | 2013 | |
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Citazione: | GASTALDI F, LIBERATI P, & SCIALA' A (2013). Economic integration, tax erosion, and decentralization: an empirical analysis. MODERN ECONOMY, 4(10A), 14-26. | |
Handle: | http://hdl.handle.net/11590/138500 | |
Appare nelle tipologie: | 1.1 Articolo in rivista |