| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w6517 |
| 来源ID | Working Paper 6517 |
| Vertical Externalities in Tax Setting: Evidence from Gasoline and Cigarettes | |
| Timothy J. Besley; Harvey S. Rosen | |
| 发表日期 | 1999-03-01 |
| 出版年 | 1999 |
| 语种 | 英语 |
| 摘要 | 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 estimating the magnitude of the responses. We find that when the federal government increases taxes, there is a significant positive response of state taxes. For example, a 10-cent per gallon increase in the federal tax rate on gasoline leads to a 3.2-cent increase in the state tax rate. |
| 主题 | Public Economics ; Taxation ; Subnational Fiscal Issues |
| URL | https://www.nber.org/papers/w6517 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/564509 |
| 推荐引用方式 GB/T 7714 | Timothy J. Besley,Harvey S. Rosen. Vertical Externalities in Tax Setting: Evidence from Gasoline and Cigarettes. 1999. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w6517.pdf（960KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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