Matthias Wrede
Fiskalische Externalitäten im föderativen Staat
[Fiscal Externalities in a Federation. By Matthias Wrede.]
2002. 260 pages. unrevised e-book edition 2023; original edition 2002. including VAT
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- 978-3-16-162907-5
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In this work, Matthias Wrede discusses vertical and horizontal fiscal externalities in a federation, analyzing the nature and consequences of fiscal externalities under various conditions. In this context, he deals with different types of governments, various tax allocations, different kinds of strategic interaction and varying degrees of tax base elasticity. In this comprehensive analysis, the author takes both closed and open economies into account.