The purpose of this paper is to analyze the effect of inter-municipal cooperation on local taxation. Municipalities that join/create an inter-municipal jurisdiction choose between three tax regimes, which may induce both horizontal and vertical tax externalities. Using the differences in...

The purpose of this paper is to compare different forms of inter-municipal tax cooperation. We use a tax competition model in a two-tier framework, where the two tax bases are interdependently mobile. We consider three different tax regimes: tax-base sharing for the two tax bases, tax...

The paper addresses the issue of rethinking the welfare state as a part of a broader national system of social protection (NSSP) and a mode of societal regulation. In order to overcome the theoretical limits of bottom-up comparative analysis of welfare states, one builds a structural model of...