Bulletin n. 2/2006
September 2006
CONTENTS
  • Section A) The theory and practise of the federal states and multi-level systems of government
  • Section B) Global governance and international organizations
  • Section C) Regional integration processes
  • Section D) Federalism as a political idea
    • Conrad Robert F.
    Interjurisdictional Taxation and Attribution Rules
    in Public Finance Review , Vol. 34, No. 5 ,  2006 ,  505-526
    An economic model of interjurisdictional taxation is developed and used to analyze the effects of different attribution rules on the location of production, sales, and input use. To illustrate the usefulness of the model, two methods of attribution are studied: separate accounting and formulary apportionment. It is shown that if the tax systems across jurisdictions are identical and neutral, then the attribution method is arbitrary. It is also shown that separate accounting rules can be developed using standard economic definitions even in cases where this method is claimed to fail
    ©2001 - 2020 - Centro Studi sul Federalismo - P. IVA 94067130016