Janeba, Eckhard; Osterloh, Steffen - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2013
results from our sequential model are in line with trends in local taxation in Baden-Württemberg. …Despite the well-developed empirical literature on local tax competition, little is known about the actual spatial … jurisdiction. Based on these findings, we develop a sequential tax competition model in which urban centres compete with other …