Rathelot, Roland (contributor); Sillard, Patrick (contributor) - 2006
horizontal tax competition can be modelled and observed, as
explained in Andersson and Forslid (2003), Madi es, Paty, and Rocaboy … tax competition. Holmes (1998) deals with the efiects of State policies on
manufacturing flrms locations, in the case of …
attractivity gains or losses due to other factors. Second, tax competition between municipalities
is very likely to occur and di …