rate of the business tax. Tax competition is identified by means of instrumental variables techniques. Despite significant … competition effects between local neighbors, where tax rates are strategic complements, jurisdictions are found to have some … interjurisdictional competition. …

Despite the well-developed empirical literature on local tax competition, little is known about the actual spatial … structure of inter-municipal competition. Assuming that competition takes place only among neighbours (as in the empirical … survey conducted among mayors in the German state of Baden-Württemberg to show that the perceived intensity of competition …

Despite the well-developed empirical literature on local tax competition, little is known about the actual spatial … structure of inter-municipal competition. Assuming that competition takes place only among neighbours (as in the empirical … survey conducted among mayors in the German state of Baden-Württemberg to show that the perceived intensity of competition …

) in West Germany. Taking into account possible competition effects, tax rates are found to be positively related to the …

rate of the business tax. Tax competition is identified by means of instrumental variables techniques. Despite significant … competition effects between local neighbors, where tax rates are strategic complements, jurisdictions are found to have some … interjurisdictional competition …

Despite the well-developed empirical literature on local tax competition, little is known about the actual spatial … structure of inter-municipal competition. Assuming that competition takes place only among neighbours (as in the empirical … survey conducted among mayors in the German state of Baden-Württemberg to show that the perceived intensity of competition …

from the production process. The theoretical analysis shows that inter-jurisdictional competition for the highly educated … structure in a way that meets the efficiency requirements under fiscal competition, they resort to extending the supply of …