Marie-Laure, Breuill薔; Zanaj, Skerdilajda - Center for Research on Contemporary Economic Systems, … - 2010
This paper analyzes mergers of regions in a two-tier setting with both horizontal and vertical tax competition. The merger of regions induces three e.ects on regional and local tax policies, which are transmitted both horizontally and vertically: i) an alleviation of tax competition at the...