The literature on horizontal tax interdependence pays limited attention to interactions in administrative policies, although they can play a large role in determining the amount of tax revenues collected. We investigate the incentives for sub-central tax authority cooperation in a decentralized...

Given the recent increase observed in crime and violence related to sport activities and the subsequent need for governments to devote more resources to deter this pattern, this article presents empirical evidence that could justify the possibility of taxing the negative externalities associated...

This paper analyses the costs and benefits of being a capital or central municipality, where central costs are understood to be incurred specifically as a result of the problems large municipalities located at the centre of an urban agglomeration face and capital costs are understood to result...