A theory of interregional tax competition
A general equilibrium model is constructed to study tax competition, where local governments compete for capital by holding down property tax rates and public expenditure levels. An exact definition of tax competition is provided, and both the existence and nonexistence of tax competition are shown...
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| Veröffentlicht in: | Journal of urban economics 1986-05, Vol.19 (3), p.296-315 |
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| Format: | Artikel |
| Sprache: | eng |
| Online-Zugang: | Volltext |
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