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Toward A Second-Generation Theory of Fiscal Federalism

Wallace Oates

International Tax and Public Finance, 2005, vol. 12, issue 4, 349-373

Abstract: Drawing on a wide range of literature and ideas, a new “second-generation theory of fiscal federalism” is emerging that provides new insights into the structure and working of federal systems. After a restatement and review of the first-generation theory, this paper surveys this new body of work and offers some thoughts on the ways in which it is extending our understanding of fiscal federalism and on its implications for the design of fiscal institutions. Copyright Springer Science + Business Media, Inc. 2005

Keywords: fiscal federalism; fiscal competition; regional and local governments (search for similar items in EconPapers)
Date: 2005
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