Reulier, Emmanuelle; Rocaboy, Yvon - In: Regional Studies 43 (2009) 7, pp. 915-922
Reulier E. and Rocaboy Y., Regional tax competition: evidence from French regions, Regional Studies. Two mechanisms can lead to fiscal strategic interactions between local jurisdictions. The first is due to the tax base mobility. Authorities use fiscal variables to attract new resources. The...