Decentralization and Progressive Taxation
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DOI: 10.1177/10911421221121029
Abstract: The traditional literature on fiscal federalism prescribes centralization of redistributive tasks to avoid welfare- or tax-induced migration. More recent work shows that even if the redistributive part of taxation, namely progressivity, is set by an… read more here.
Keywords: statutory tax; decentralization progressive; taxation; tax ... See more keywords