Wang, Wenming; Kawachi, Keisuke; Ogawa, Hikaru - In: FinanzArchiv: Public Finance Analysis 70 (2014) 4, pp. 556-566
This paper analyzes how a fiscal transfer scheme affects tax cooperation in a repeated-interaction model of tax … competition. In particular, the paper studies whether a fiscal transfer scheme promotes or blocks voluntary tax cooperation. It is … shown that the larger the scale of fiscal transfer is, the easier voluntary tax cooperation is, implying that interregional …