Vertical tax externalities in the theory of fiscal federalism
It is indeed possible that a tax might be laid on a particular article by a State which might render it inexpedient that..a further tax..be laid on the same article by the Union.
"It is indeed possible that a tax might be laid on a particular article by a State which might render it inexpedient that..a further tax..be laid on the same article by the Union."@en
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International Monetary Fund. Fiscal Affairs Department (Washington D.C.).
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