This paper provides empirical evidence for interdependence of jurisdictions' tax policies. We study tax policy … municipalities' business tax rates. In response to the Hessian metropolitan municipalities' tax rate increase, Rhineland …-Palatine metropolitan municipalities increase their local business tax rates more moderately as compared to a matched control group of …

paper proposes a quasi-experimental strategy to identify independent personal income tax setting by Swiss municipalities … variation in municipal tax rates, and are thus a valid instrument to identify strategic interactions among municipalities … located at a cantonal border. In contrast to most of the existing empirical literature, I find that tax reaction functions …

We study the fiscal and tax response to intergovernmental grants, exploiting quasi-experimental variation within … losses is more rapid. Yet, the long-run response is symmetric. The tax response is particularly slow, stretching over more …

We study the fiscal and tax response to intergovernmental grants, exploiting quasi-experimental variation within … losses is more rapid. Yet, the long-run response is symmetric. The tax response is particularly slow, stretching over more …