state-by-month population weighted averages of local sales tax rates. I document ten stylized facts concerning the time … series patterns and spatial dynamics of local sales taxes. The paper then considers a "tax system" approach to tax … competition where states compete on a variety of margins that are often ignored by the standard focus on tax rates. Using the …

. On the other hand local tax increases are not easily enforceable at present, whereas the local fiscal autonomy is …

We study the fiscal and tax response to intergovernmental grants, exploiting quasi-experimental variation within … losses is more rapid. Yet, the long-run response is symmetric. The tax response is particularly slow, stretching over more …

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 … governments on average raise some ten percent of total tax revenue in OECD countries and around half that share in non …

We extend the literature on local income tax competition by allowing for inter-jurisdictional spillovers and imperfect …