Three sources of strategic tax interactions among local jurisdictions are usually considered in the literature: public expenditure spill-over, tax competition and yardstick competition. However, another source has now been suggested: the intellectual trend. According to that hypothesis,...

In recent years, the interest of companies for mobility has steadily increased through both public policies aiming at involving the companies in the mobility issue and business objectives mobility can achieve. As a result, a growing number of companies have implemented an Employer Transport Plan...