Brülhart, Marius; Bucovetsky, Sam; Schmidheiny, Kurt - CESifo - 2014
-OECD countries. We show that most cities are highly fragmented: urban areas with more than 500,000 inhabitants are divided into 74 …Most cities enjoy some autonomy over how they tax their residents, and that autonomy is typically exercised by multiple … review the literature on a number of salient features affecting local tax setting in an urban context. Urban local …