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| Format: | Artículo científico |
| Language: | en |
| Published: |
Universidade de Santiago de Compostela
2006
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| Online Access: | https://www.redalyc.org/articulo.oa?id=50400501 |
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| _version_ | 1866585367993384960 |
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| author | Aki Kangasharju |
| author_facet | Aki Kangasharju |
| contents | Tax competition among municipalities in Finland Aki Kangasharju Antti Moisio Emmanuelle Reulier Yvon Rocaboy Estudios Territoriales Tax competition Local government Strategic interaction Regional and local public sectors are often characterized by revenueequalization systems that even out tax base differentials between richand poor jurisdictions. In such a context, the question arises about theexistence of strategic interaction among local governments. Thispaper uses Finnish municipality data to test for local tax competition.We show that despite a strong revenue equalization system, Finnishmunicipalities still behave strategically in terms of tax setting. 2006 artículo científico 1697-6223 https://www.redalyc.org/articulo.oa?id=50400501 en http://www.redalyc.org/revista.oa?id=504 Urban Public Economics Review application/pdf Universidade de Santiago de Compostela Urban Public Economics Review (España) Num.5 |
| format | Artículo científico |
| id | redalyc_50400501 |
| language | en |
| publishDate | 2006 |
| publisher | Universidade de Santiago de Compostela |
| spellingShingle | Tax competition among municipalities in Finland Aki Kangasharju Estudios Territoriales Tax competition Local government Strategic interaction Tax competition among municipalities in Finland Aki Kangasharju Antti Moisio Emmanuelle Reulier Yvon Rocaboy Estudios Territoriales Tax competition Local government Strategic interaction Regional and local public sectors are often characterized by revenueequalization systems that even out tax base differentials between richand poor jurisdictions. In such a context, the question arises about theexistence of strategic interaction among local governments. Thispaper uses Finnish municipality data to test for local tax competition.We show that despite a strong revenue equalization system, Finnishmunicipalities still behave strategically in terms of tax setting. 2006 artículo científico 1697-6223 https://www.redalyc.org/articulo.oa?id=50400501 en http://www.redalyc.org/revista.oa?id=504 Urban Public Economics Review application/pdf Universidade de Santiago de Compostela Urban Public Economics Review (España) Num.5 |
| title | Tax competition among municipalities in Finland |
| topic | Estudios Territoriales Tax competition Local government Strategic interaction |
| url | https://www.redalyc.org/articulo.oa?id=50400501 |