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An Optimal Taxation Approach to Fiscal Federalism
Abstract
In a Federal system of government, each unit of government decides independently how much of each type of public good to provide, and what types of taxes, and which tax rates, to use in funding the public goods. In this paper we explore what types of problems can arise from this decentralized form of decision-making. In particular, we describe systematically the types of externalities that one unit of government can create for nonresidents, through both its public goods decisions and its taxation decisions. The paper also explores briefly what the central government might do to lessen the costs of decentralized decision-making.
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Citations
Cited by
Oates, W. E. (1999) · Journal of Economic Literature · doi:10.1257/jel.37.3.1120 · Cited by 3,376
Taxation and Migration: Evidence and Policy Implications
Kleven, H., Landais, C., Muñoz, M., & Stantcheva, S. (2020) · Journal of Economic Perspectives · doi:10.1257/jep.34.2.119 · Cited by 226
Metadata
- Authors
- Gordon, R. H.
- Venue
- The Quarterly Journal of Economics
- Publisher
- Oxford University Press (OUP)
- Published
- 1983-11
- Volume
- 98
- Issue
- 4
- Pages
- 567
- ISSN
- 0033-5533 (ISSN-L)
- OpenAlex
- W2021329595
- Cited by
- 425
- References
- 0
- FWCI
- 39.28
- Type
- journal article
- Language
- en
- Open access
- closed
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- Gordon, R. H. (1983). An Optimal Taxation Approach to Fiscal Federalism. The Quarterly Journal of Economics. https://doi.org/10.2307/1881778
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
