Add to ORKGIn federal systems, where tax bases are joint property, the tax policy of one level of government affects the tax base of the other. This paper examines the interdependence of US federal and state cigarette tax rates. Our results suggest that states may reduce their cigarette tax rate by as much as 48 cents per dollar increase in the federal tax rate. Thus, a federal tax hike may reduce the amount of generated state tax revenues both directly (the overall tax rate rises and the state tax base declines), and indirectly (the state tax rate declines).Vertical tax externalities Cigarette taxation Fiscal federalism Corruption Political economy
How do state tax rates respond to federal tax shocks? This paper presents a novel mechanism of heter...
When both vertical and horizontal externalities are at work in a federation, they generally distort ...
This paper provides a simple theoretical framework for analyzing simultaneous vertical and horizonta...
In federal systems, where tax bases are joint property, the tax policy of one level of government af...
A common feature of federal systems is that tax bases are joint property. Consequently, state and fe...
This paper examines the political interdependence of federal and state cigarette tax rates. We devel...
This paper examines the political interdependence of federal and state cigarette tax rates. We devel...
The purpose of this paper is to propose a new approach to empirically analyze the existence of strat...
Besley and Rosen (1998) were the first authors to empirically estimate the presence of vertical tax ...
Besley and Rosen (1998) were the first authors to empirically estimate the presence of vertical tax ...
This paper investigates whether reputation-building strategies guide U.S. governors’ responses to ch...
The purpose of this paper is to propose a new approach to empirically analyze the vertical and horiz...
US cigarette excise tax rates are state interdependent. In contrast, we cannot reject the absence of...
How do state tax rates respond to federal tax shocks? This paper presents a novel mechanism of heter...
State cigarette excise taxes have long been used to raise revenue, curb smoking, and fund tobacco pr...
How do state tax rates respond to federal tax shocks? This paper presents a novel mechanism of heter...
When both vertical and horizontal externalities are at work in a federation, they generally distort ...
This paper provides a simple theoretical framework for analyzing simultaneous vertical and horizonta...
In federal systems, where tax bases are joint property, the tax policy of one level of government af...
A common feature of federal systems is that tax bases are joint property. Consequently, state and fe...
This paper examines the political interdependence of federal and state cigarette tax rates. We devel...
This paper examines the political interdependence of federal and state cigarette tax rates. We devel...
The purpose of this paper is to propose a new approach to empirically analyze the existence of strat...
Besley and Rosen (1998) were the first authors to empirically estimate the presence of vertical tax ...
Besley and Rosen (1998) were the first authors to empirically estimate the presence of vertical tax ...
This paper investigates whether reputation-building strategies guide U.S. governors’ responses to ch...
The purpose of this paper is to propose a new approach to empirically analyze the vertical and horiz...
US cigarette excise tax rates are state interdependent. In contrast, we cannot reject the absence of...
How do state tax rates respond to federal tax shocks? This paper presents a novel mechanism of heter...
State cigarette excise taxes have long been used to raise revenue, curb smoking, and fund tobacco pr...
How do state tax rates respond to federal tax shocks? This paper presents a novel mechanism of heter...
When both vertical and horizontal externalities are at work in a federation, they generally distort ...
This paper provides a simple theoretical framework for analyzing simultaneous vertical and horizonta...