Brülhart, Marius; Bucovetsky, Sam; Schmidheiny, Kurt - C.E.P.R. Discussion Papers - 2014
municipal governments within a given city. In this chapter, we document patterns of city-level taxation across countries, and we … taxation needs to take account of three particular features: interdependence among tax-setting authorities(horizontally and … and empirical literatures, focusing in particular on models of asymmetric tax competition, of taxation and income sorting …