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Introduction: Fiscal Aspects of Evolving Federations   总被引:2,自引:0,他引:2  
There has been a resurgence of interest, in many parts of the world, in problems of multilevel government finance. Recent and ongoing political and economic developments raise questions about the role of the nation, subnational governments, and supranational public authorities in the provision and financing of public-sector programs. This paper presents an overview of these developments that may assist in understanding some of the motivation behind the articles presented in this special issue and in appreciating some of their potential applications. The articles are briefly summarized, and some issues that remain on the agenda for future research are identified.  相似文献
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Taxation, Migration, and Pollution   总被引:1,自引:1,他引:0  
This paper analyzes optimal fiscal, environmental and immigration policy for a single jurisdiction. In the presence of immigration quotas, taxes on the output of externality-producing industries should be higher than indicated by the standard rule for Pigovian corrective taxation. Immigration quotas are not optimal if fiscal instruments can be used to control immigration, and relaxation of immigration quotas generally increases domestic welfare. If optimal taxes are imposed on immigrants, no immigration quota should be imposed, and a version of the traditional Pigovian rule characterizes optimal taxation of domestic externalities. If production in the immigrants' country of origin causes trans-boundary spillovers, domestic welfare can be improved by lighter taxation of immigrants or by further relaxation of immigration quotas. This revised version was published online in July 2006 with corrections to the Cover Date.  相似文献
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