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https://doi.org/10.1016/j.econlet.2004.03.005
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Cite Journal: Economics Letters |  Publication Date: May 20, 2004 |
 Citations: 6 |
Affiliation: University of Erlangen-Nuremberg
Dividing tax power between different levels of government in a federation is shown to lead not only to overtaxation but also distorts the composition of state and federal public spending.
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