Political budget cycle, tax collection, and yardstick competition
Year of publication: |
2021
|
---|---|
Authors: | Ferraresi, Massimiliano |
Published in: |
The B.E. journal of economic analysis & policy. - Berlin : De Gruyter, ISSN 1935-1682, ZDB-ID 2268326-4. - Vol. 21.2021, 3, p. 1149-1161
|
Subject: | local taxation | political budget cycle | spatial interactions | tax salience | yardstick competition | Anreizregulierung | Incentive regulation | Politischer Konjunkturzyklus | Political business cycle | Gemeindesteuer | Local tax | Steuerwettbewerb | Tax competition | Räumliche Interaktion | Spatial interaction | Neue politische Ökonomie | Public choice | Besteuerungsverfahren | Taxation procedure | Steuerpolitik | Tax policy |
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