Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of government affects the tax base of the other. This paper carries out a theoretical analysis of the interdependent tax-setting decisions of federal and regional governments,...

US-China tensions over global supremacy escalated over the last years, increasing the likelihood of a future conflict. However, an open conflict would have costly consequences for both sides due to the countries' deep economic interconnectedness. Against this backdrop, the book addresses the...

Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of government affects the tax base of the other. This paper carries out a theoretical analysis of the interdependent tax-setting decisions of federal and regional governments,...