Chapter

Fiscal Overlapping, Concurrency, and Competition

M. Govinda Rao and Nirvikar Singh

in The Political Economy of Federalism in India

Published in print November 2006 | ISBN: 9780195686937
Published online October 2012 | e-ISBN: 9780199080571 | DOI: http://dx.doi.org/10.1093/acprof:oso/9780195686937.003.0007

Series: Oxford India Paperbacks

Fiscal Overlapping, Concurrency, and Competition

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This chapter examines the problem of overlapping jurisdictions of governmental units in a federal system of government. It explains that fiscal overlapping can occur due to concurrent assignments, interdependence of fiscal revenue bases and expenditure functions, and competition among hierarchically ordered governmental layers and jurisdictions within each layer. Fiscal overlapping can occur both in tax and expenditure functions. This chapter also discusses major issues concerning vertical fiscal disharmony, inter-jurisdictional tax competition and allocative efficiency, and taxation of interstate trade.

Keywords: fiscal overlapping; governmental units; federal government; concurrency; competition; revenue bases; vertical fiscal disharmony; tax competition; interstate trade

Chapter.  7555 words. 

Subjects: Economic Development and Growth

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