Purpose – This study aims to build on and extend the literature of market orientation by examining the impact of sub‐dimensions of both internal and external market orientation on financial and non‐financial performance in the local public sector context. Design/methodology/approach – In...

Abstract This paper examines why local governments rely heavily on the property tax, even when they have access to another revenue source, using data from Ohio’s recent experience of permitting local school districts to use both property taxes and residence-based income taxes. Nechyba’s...

Summary A popular argument about economic policy under uncertainty states that decentralisation offers the possibility to learn from local or regional policy experiments. Often, an analogy between market competition as a discovery procedure and political competition is used to corroborate this...

The contributions presented in this special issue bring to light the complexity of fiscal decentralization and consequently the need for a better understanding of the dynamics of fiscal federalism. This is precisely what that paper attempts to do by first reviewing briefly the standard arguments...

Switzerland is a prime location for both domestically owned as well as foreign-owned multinational enterprises (MNEs). In this paper, we review the literature on MNE activity with respect to its main fundamental (non-policy) drivers, the non-fiscal consequences of MNEs for various economic...

This paper investigates whether fiscal competition affects the structure of public spending, where theory predicts a shift from residential public goods to industrial public goods. We propose an empirical model that specifically accounts for the strategic nature and endogeneity of fiscal...