Gastaldi, Francesca and Liberati, Paolo and Scialà, Antonio (2013) Economic Integration, Tax Erosion, and Decentralisation: An Empirical Analysis. Modern Economy, 04 (10). pp. 14-26. ISSN 2152-7245
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Abstract
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.
Item Type: | Article |
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Subjects: | Euro Archives > Multidisciplinary |
Depositing User: | Managing Editor |
Date Deposited: | 09 Jul 2023 03:13 |
Last Modified: | 28 Sep 2023 08:07 |
URI: | http://publish7promo.com/id/eprint/2890 |