Decentralization and tax competition between asymmetrical local governments : theoretical and empirical evidence
Year of publication: |
2013
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Authors: | Carbonnier, Clément |
Published in: |
Public finance review : PFR. - Thousand Oaks, Calif. : Sage, ISSN 1091-1421, ZDB-ID 1358400-5. - Vol. 41.2013, 4, p. 391-420
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Subject: | fiscal federalism | tax competition | corporate taxes | public capital | Steuerwettbewerb | Tax competition | Finanzbeziehungen | Fiscal relations | Theorie | Theory | Finanzausgleich | Intergovernmental transfers | Dezentralisierung | Decentralization | Unternehmensbesteuerung | Corporate taxation |
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