Income taxation may affect the regional allocation of population when prices vary over space. Our contribution is to compare different income tax systems in a migration equilibrium model for Norway using improved measure of regional wage differences. We apply register data of individual wages...

The paper aims at examining Russian sub-state units' Arctic 'foreign policies'. The paper starts from discussing which theories are applicable to explaining the phenomenon of paradiplomacy. Particularly, the paper focuses on the following strategies/methods of paradiplomacy: making direct...

The paper aims at contributing to the body of knowledge referred to Public Administrations co-operation. In particular, the research is focused on Local Public Administration (LPA), intensely influenced by the global economic crisis. The study regards to how LPAs could reach more efficiency and...

The paper is devoted to problems of ensuring balanced and sustainable development of a very specific and important metropolitan region of the Russian Federation - the region of St Petersburg and surrounding it Leningrad Oblast. St.Petersburg (City) and Leningrad Oblast (Region) are both...

This paper analyzes the relationships between the degree of decentralization of public policy and the emergence of horizontal strategic interactions. We analyze the structural funds allocation process in determining how the structure of governance of cohesion policy a ects the development of...

Distribution of fiscal income among municipalities - which are constitutionally federal official entities in Brazil - is highly unequal. Given conurbation processes and intense urbanization in the second half of the past century, some municipalities concentrate resources and quality public...

This paper analyses whether the different powers and resources at the disposal of local and regional governments across Europe deliver greater satisfaction with political institutions and lead to greater personal happiness. The analysis uses microdata from the four available waves of the...

Within the framework of spatial tax competition with cross-border shopping, we examine the choice of tax method between ad valorem tax and unit (specific) tax. The paper shows that governments endogenously choose ad valorem tax not because of a classic welfare reason, but because it is a good...

The identification of strategic interactions among local governments is typically plagued by endogeneity problems. This paper proposes a quasi-experimental strategy to identify independent personal income tax setting by Swiss municipalities making use of the multi-tier federal system. State...

The tax auditing parameters have scarcely been analyzed by the literature as relevant policy-making instruments; however the enforcement strategies are crucial elements of the tax burden. In this paper we show that in a federal framework the tax auditing policies could represent additional tools...