Horizontal interactions in local personal income taxes
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DOI: 10.1007/s00168-020-01039-6
Abstract: Theories of inter-jurisdictional tax and yardstick competition assume that the tax decisions of one jurisdiction will influence the tax decisions of other jurisdictions. This paper empirically addresses the issue of horizontal dependence in local personal… read more here.
Keywords: local personal; personal income; across municipalities; tax rates ... See more keywords