Previous research has shown that Tiebout-style fiscal competition among local governments reduces the likelihood of adopting income taxes. This literature has not yet considered the impact of yardstick competition on tax instrument choice. This paper employs spatial econometrics to test for...

The literature on the effect of globalization national regulatory standards tends to focus on one of two patterns, regulatory races to the bottom or upwards harmonization of regulatory standards. Neither pattern is well supported by empirical findings, particularly with respect to industries...