Brülhart, Marius; Bucovetsky, Sam; Schmidheiny, Kurt - C.E.P.R. Discussion Papers - 2014
governments on average raise some ten percent of total tax revenue in OECD countries and around half that share in non-OECD … and empirical literatures, focusing in particular on models of asymmetric tax competition, of taxation and income sorting … municipal governments within a given city. In this chapter, we document patterns of city-level taxation across countries, and we …