Tax competition among local governments: Evidence from the spillovers of location-based tax incentives in China

P Tao, F Gong, K Zhu - China Economic Review, 2023 - Elsevier
This paper exploits the tax incentives in China's Great Western Development (GWD)
Program to identify tax competition among local governments. The reform reduces the …

Better alone? Evidence on the costs of intermunicipal cooperation

C Tricaud - American Economic Journal: Applied Economics, 2025 - pubs.aeaweb.org
This paper provides new evidence on why municipalities are often reluctant to integrate.
Exploiting a French reform that made inter-municipal cooperation mandatory, I find that …

Does decentralisation theorem shape intermunicipal cooperation?

Q Frère, L Védrine - Regional Studies, 2024 - Taylor & Francis
This paper proposes a theoretical model of voluntary intermunicipal cooperation and
empirically tests its assertions through the French municipalities' choices of transferring their …

Tax competition with intermunicipal cooperation

DR Agrawal, ML Breuillé, J Le Gallo - 2024 - papers.ssrn.com
We study local tax competition when municipalities can voluntarily cooperate. We compare
the intensity of interjurisdictional policy interdependence between competing municipalities …

[图书][B] Механизмы и эффекты преференциального налогообложения юридических лиц. Монография для магистрантов, обучающихся по программам …

И Майбуров - 2024 - books.google.com
Монография подготовлена коллективом ведущих отечественных специалистов в
сфере экономики для формирования облика новой магистерской дисциплины …

Inter-municipal cooperation and public employment: evidence from French municipalities

T Jaaidane, S Larribeau, M Leprince - The Annals of Regional Science, 2024 - Springer
Studies of public municipal employment are surprisingly scarce though municipalities are
major employers in many countries. To address this issue, we build an original panel …

How fiscally autonomous are local governments? An empirical test

N Mauri - Journal of Public Economics, 2024 - Elsevier
How freely can local jurisdictions change their taxes and spending? I propose an empirical
test of the effective degree of municipal fiscal autonomy by studying fiscal adjustments to a …

Is there an optimum way for the commercial property market to adjust to the changing circumstances?

J Banytė, C Mulhearn - Property Management, 2024 - emerald.com
Purpose This article seeks to offer an answer. It explores the criteria on which commercial
property market participants can develop strategies in hugely challenging circumstances …

Compliance and assessment outcomes in the personal property tax

G Propheter - Public Budgeting & Finance, 2024 - Wiley Online Library
Personal property taxpayers must decide the sort and quality of property information to
report to assessors. Differences in the extent of compliance across personal property owners …

Zróżnicowanie polityki podatkowej gmin województwa wielkopolskiego w latach 2018–2021

P Motek - Rozwój Regionalny i Polityka Regionalna, 2022 - ceeol.com
Zarys treści: Celem artykułu jest przedstawienie zróżnicowania polityki podatkowej gmin
województwa wielkopolskiego. Przede wszystkim określono czynniki wyjaśniające to …