and tax policy. In this paper, I provide a test of the income pooling hypothesis using administrative cross …

Tax competition arguments suggest that governements that operate in an open economy (such as local governments) should … not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local … implication for the EU is that enlargement that increases tax base disparities within the EU (and is not accompanied by an EU …