In this paper, we offer a comprehensive and updated review of the impact of fiscal
decentralization on the economy, society and politics. Our first target is the examination of …

This chapter surveys the theory of international tax competition and coordination, which,
matching the increasing policy importance of the topic, has grown substantially over the last …

This article provides an overview of empirical models of strategic interaction among
governments. To clarify the theoretical roots of such studies, the discussion shows how the …

This paper uses Italian local government data to test for fiscal interaction arising from
yardstick competition. To discriminate yardstick competition from competing theories of …

The effective implementation of environmental regulations is vital for constructing China's
ecological civilization. From the perspective of local government competition, this paper …

All over the world, recent legislative reforms share the goal of increasing fiscal autonomy of
lower tiers of governments. The aim of this policy is to reduce vertical fiscal imbalance (VFI) …

We review the empirical literature on competition in source-based taxes on corporate
income. Drawing an analogy to the competition models for the goods market indicates how …

This paper focuses on the empirical specification of theoretical models of strategic
interaction that give rise to a spatial pattern in local government expenditures and revenues …

This paper aims at testing whether there exist spending interactions between French
municipalities by estimating a dynamic panel data model. Our results suggest that there are …

This paper investigates whether national evaluation of decentralised government
performance tends, by lessening local information spill-overs, to reduce the scope for local …