Improved urban infrastructure is widely believed to be essential in facilitating economic
growth and in improving the lives of urban dwellers, both in developed and in developing …

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 analyzes the relation between tax competition and fiscal equalization. In
particular, it asks the question whether fiscal equalization schemes can mitigate inefficient …

This paper shows how a popular system of federal revenue equalization grants can limit tax
competition among subnational governments, correct fiscal externalities, and increase …

This book offers the first political theory of special purpose jurisdictions, including 35,000
special districts and 13,500 school districts, which constitute the most common form of local …

We study taxation externalities in federations of benevolent governments. Where different
hierarchical government levels tax the same base, one can observe two types of …

This article discusses the common‐pool problems that arise when multiple territorially
overlapping governments share the authority to provide services and levy taxes in a …

Sub-central tax competition is the strategic interaction of tax policy between jurisdictions with
the objective to attract and retain mobile tax bases. The views on tax competition differ …

Globalization carries profound implications for tax systems, yet most tax systems, including
that of the UK, still retain many features more suited to closed economies. The purpose of …

A simple theory suggests that a common form of federal horizontal equalization grants
should cause subnational governments to levy higher tax rates, distorting local tax bases …