This paper surveys the literature on fiscal competition. It considers tax and expenditure competition in a more general set up where different jurisdictions within a federation may compete in the provision of public goods in order to attract some residents and expel others addresses the vast...

Fiscal competition is a desirable feature insofar as it promotes a better match between local policies and the preferences of residents, and creates an environment for experimentation of different policies, with the best outcomes surviving through a mechanism of natural selection. Furthermore,...

Fiscal competition is a desirable feature insofar as it promotes a better match between local policies and the preferences of residents, and creates an environment for experimentation of different policies, with the best outcomes surviving through a mechanism of natural selection. Furthermore,...

Fiscal competition is a desirable feature insofar as it promotes a better match between local policies and the preferences of residents, and creates an environment for experimentation of different policies, with the best outcomes surviving through a mechanism of natural selection. Furthermore,...

One of the most striking tax developments in recent years, and one that continues to attract considerable attention, is the adoption by several countries of a form of ""flat tax."" Discussion of these quite radical reforms has been marked, however, more by assertion and rhetoric than by analysis...