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Ad valorem taxes and the fiscal gap in federations

Christos Kotsogiannis and Diego Marti­nez
Authors registered in the RePEc Author Service: Diego Martínez ()

Economics Letters, 2008, vol. 99, issue 3, 431-434

Abstract: This paper shows that the federal government can always achieve the second-best optimum of public good provision, but a precise evaluation of the fiscal gap requires an explicit consideration of the underlying fundamentals of the federal economy.

Date: 2008
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Working Paper: Ad Valorem Taxes and the Fiscal Gap in Federations (2007) Downloads
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