International records / OpenAlex research

Fiscal Federalism

As an offshoot of public finance theory, fiscal federalism theory analyses the special fiscal problems which arise in federal countries, drawing on the theory of public goods, taxation and public debt incidence, public choice theories of the political process and various aspects of locational theory. More specifically, fiscal federalism theory attempts to supply answers to the following questions: reasons for adopting a federal structure, rules for the assignment of activities and revenue sources to various levels of government, the efficiency properties of free and unrestricted migration from…