local neighbors. Yet, competition does not eliminate all tax differences between locations, since tax rates are positively … jurisdictions are less exposed to tax competition. …

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

municipalities. At the time of writing, the motivation was to provide scientific support to the lively debate on fiscal competition …