Local tax interaction with multiple tax instruments: evidence from Flemish municipalities

Preprint OPEN
S. VAN PARYS; B. MERLEVEDE; T. VERBEKE;
(2010)
  • Subject: tax competition; yardstick competition; local tax rates; spatial econometrics; multiple taxes; tax structure

We investigate the long run result of strategic interaction among local jurisdictions using multiple tax instruments. Most studies about local policy interaction only consider a single policy instrument. With multiple tax instruments, however, tax interaction is more co... View more
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