Brülhart, Marius; Bucovetsky, Sam; Schmidheiny, Kurt - In: Handbook of regional and urban economics : volume 5, (pp. 1123-1196). 2015
Most cities enjoy some autonomy over how they tax their residents, and that autonomy is typically exercised by multiple municipal governments within a given city. In this chapter, we document patterns of city-level taxation across countries, and we review the literature on a number of salient...
