This paper studies the impact of redistributive fiscal equalization transfers on the choice
between a distortionary capital tax and a non-distortionary land tax at the local layer of …

In this paper, we revisit the combined effect of horizontal and vertical tax externalities in a
federal context, extending the theoretical framework of Keen and Kotsogiannis (Am Econ …

The literature on tax competition has argued that tax base equalization, which reduces
regional disparities in tax bases, can serve as a means of internalizing horizontal and …

Predmet istraživanja ove doktorske disertacije je optimalan model sustava fiskalnog
izravnanja u funkciji maksimizacije ponude lokalnih javnih dobara i usluga. Naime, zadatak i …

Switzerland is a federal state made up of twenty-six Cantons. This article studies the funding
mechanisms of the Cantons and the solidarity they induce. The article is based on the rules …

Municipal federalism and new equalisation program in Italy: Fondo di solidarietà comunale
2016. Since the Italian parliament endorsed the fiscal federalism Law 42 in 2009 to the first …

Municipal federalism and new equalisation program in Italy: Fondo di solidarietà comunale
2016. Since the Italian parliament endorsed the fiscal federalism Law 42 in 2009 to the first …