The purpose of this article is to deal with the theoretical funding, the consequences and the empirical relevance of strategic tax interactions among governments. Theoretically, tax competition and yardstick competition models may explain the existence of horizontal interactions namely among...

The purpose of this paper deals with recent reforms related to decentralization in Spain over the recent period. Focusing on regional government (the so called Comunidades Autónomas, CCAAs), we show that these reforms aim at reducing the existing fiscal vertical imbalance between regional...

[eng] The adoption of the common currency within a context of European fiscal systems diversity could lead to fierce tax competition. Capital income taxation is at stake. The fiscal gap on the corporate income tax between the European country is measured with the cost of capital concept. We find...