Tax Assignment

Tax Assignment is the component of an intergovernmental fiscal framework that specifies how taxing powers and associated revenue rights over particular tax bases are allocated among different levels of government.

Publications

2.9K

Citations

Authors

Institutions

Publications per year

2017–2026

Parents

Fiscal FederalismIntergovernmental Fiscal RelationsTax Policy

Children

Corporate Income Tax AssignmentExcise Tax AssignmentLocal Tax PowersNatural Resource Tax AssignmentPersonal Income Tax AssignmentProperty Tax AssignmentSales Tax AssignmentSubnational Tax CapacityTax Assignment EfficiencyTax Assignment Equity

Publications

Vertical Tax Externalities in the Theory of Fiscal Federalism

Michael Keen · Staff Papers · 1998 · 299 citations

Public Affairs, Economics, Public Finance +16

On the specification of models of optimum income taxation

Nicholas Stern · Journal of Public Economics · 1976 · 296 citations

Public Affairs, Economics, Public Finance +12

Tax Competition and Tax Coordination in the European Union

George R. Zodrow · International Tax and Public Finance · 2003 · 182 citations

Public Affairs, Economics, Public Finance +16

The consequences of overlapping tax bases for redistribution and public spending in a federation

Robin Boadway, Maurice Marchand, Marianne Vigneault · Journal of Public Economics · 1998 · 157 citations

Public Affairs, Economics, Public Finance +14

Theory of optimal taxation

Paul A. Samuelson · Journal of Public Economics · 1986 · 144 citations

Public Affairs, Economics, Public Finance +12

1–5 of 61

Authors

JM
Jorge Martínez-Vázquez
Georgia State University, United States
5 publications · 177 citations
5
h-index
MK
Michael Keen
International Monetary Fund, United States
2 publications · 358 citations
2
h-index
CE
Charles E. McLure
Hoover Institution, United States
2 publications · 120 citations
2
h-index
GC
Gustavo Canavire‐Bacarreza
Georgia State University, United States
2 publications · 106 citations
2
h-index
CF
Cristian F. Sepúlveda
Georgia State University, United States
2 publications · 106 citations
2
h-index

1–5 of 78

Institutions

1–8 of 51

Venues

SSRN Electronic Journal
Repository · 10 publications · 330 citations
10
h-index
Journal of Public Economics
8 publications · 824 citations
8
h-index
American Economic Review
3 publications · 272 citations
3
h-index
RePEc: Research Papers in Economics
Repository · 3 publications · 101 citations
3
h-index
National Tax Journal
NTJ · 2 publications · 69 citations
2
h-index

1–5