Concepedia

Intergovernmental Taxation

Intergovernmental Taxation is a fiscal arrangement within the domain of intergovernmental fiscal systems wherein taxing powers and responsibilities are constitutionally or legislatively allocated across different levels of government, distinguishing it from unitary taxation by involving multiple sovereign or semi-sovereign governmental tiers in the imposition, administration, and revenue collection of taxes.

27

Publications

1.8K

Citations

35

Authors

33

Institutions

Publications per year

2017–2026

3

Parents

Publications

27

Reviving Leviathan: Fiscal Federalism and the Growth of Government

Jonathan Rodden · International Organization · 2003 · 464 citations · Full text

, , +14

Public Sector Decentralisation: Measurement Concepts and Recent International Trends*

Dan Stegarescu · Fiscal Studies · 2005 · 345 citations

, , +14

THREADING THE FISCAL LABYRINTH: SOME ISSUES IN FISCAL DECENTRALIZATION

Richard M. Bird · National Tax Journal · 1993 · 191 citations

, , +17

Decentralized Taxation and the Size of Government: Evidence from Swiss State and Local Governments

Lars P. Feld, Christoph A. Schaltegger · SSRN Electronic Journal · 2003 · 147 citations · Full text

, , +13

Decentralized Taxation and the Size of Government: Evidence from Swiss State and Local Governments

Lars P. Feld, Gebhard Kirchgäßner, Christoph A. Schaltegger · Southern Economic Journal · 2010 · 100 citations

, , +13

1–5 of 27

Authors

35

  1. RM
    Richard M. Bird

    University of Toronto, Canada

    2 publications · 231 citations

    2

    h-index

  2. LP
    Lars P. Feld

    Walter Eucken Institut, Germany

    2 publications · 247 citations

    2

    h-index

  3. AT
    Andrey Timofeev

    Georgia State University, United States

    2 publications · 61 citations

    2

    h-index

  4. CA
    Christoph A. Schaltegger

    University of St.Gallen, Switzerland

    2 publications · 247 citations

    2

    h-index

  5. JM
    Jorge Martínez-Vázquez

    Georgia State University, United States

    2 publications · 61 citations

    2

    h-index

1–5 of 35

Institutions

33

  1. Georgia State University

    Atlanta, United States

    2 h-index

    4 publications

    122 citations

  2. University of St.Gallen

    Saint Gallen, Switzerland

    2 h-index

    3 publications

    394 citations

  3. Peking University

    Beijing, China

    2 h-index

    3 publications

    67 citations

  4. Universidade de São Paulo

    São Paulo, Brazil

    1 h-index

    1 publications

    20 citations

  5. National Research University Higher School of Economics

    Moscow, Russia

    1 h-index

    1 publications

    11 citations

  6. Walter Eucken Institut

    Freiburg im Breisgau, Germany

    1 h-index

    1 publications

    147 citations

  7. Southwestern University of Finance and Economics

    Chengdu, China

    1 h-index

    1 publications

    20 citations

  8. Université Lumière Lyon 2

    Lyon, France

    1 h-index

    1 publications

    40 citations

1–8 of 33

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 217 citations

    4

    h-index

  2. International Tax and Public Finance

    3 publications · 89 citations

    3

    h-index

  3. Public Administration and Development

    1 publications · 40 citations

    1

    h-index

  4. Journal of Urban Economics

    1 publications · 71 citations

    1

    h-index

  5. Public Money & Management

    1 publications · 31 citations

    1

    h-index

1–5