Ida, Tomoya; Wilhelmsson, Mats - Institutionen för fastigheter och byggande, Kungliga … - 2014
We empirically reexamine the dominance of tax externalities in Sweden for the period of 2000 through 2011. Where hierarchical governments share a mobile tax base, a tax externality can arise not only horizontally across the same level of government but also vertically between different levels of...