Costa-i-Font, Joan; De-Albuquerque, Filipe; … - London School of Economics (LSE) - 2011
varies from country to country. Third, both tax competition and yardstick competition are supported by the data, though the … decentralization all shape fiscal interactions. Political competition and fiscal decentralization both increase horizontal tax … competition and they decrease vertical tax competition. Finally, much of the variation between estimates can be explained by …