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Article dans une revue Urban public economics review = Revista de economía pública urbana Année : 2006

Tax competition among municipalities in Finland

Résumé

Regional and local public sectors are often characterized by revenue equalization systems that even out tax base differentials between rich and poor jurisdictions. In such a context, the question arises about the existence of strategic interaction among local governments. This paper uses Finnish municipality data to test for local tax competition. We show that despite a strong revenue equalization system, Finnish municipalities still behave strategically in terms of tax setting.
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Dates et versions

halshs-00090287, version 1 (29-08-2006)

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  • HAL Id : halshs-00090287 , version 1

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Yvon Rocaboy, Aki Kangasharju, Antti Moisio, Emmanuelle Reulier. Tax competition among municipalities in Finland. Urban public economics review = Revista de economía pública urbana, 2006, 5, pp.13-24. ⟨halshs-00090287⟩
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