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Horizontal interactions in local income taxes
Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
2017 (English)Conference paper, Oral presentation with published abstract (Other academic)
Abstract [en]

Theories of inter-jurisdictional tax- and yardstick competition assume the tax decision of one jurisdiction to influence the tax decision of other jurisdictions. This paper empirically addresses the issue of horizontal dependence in local income tax rates across jurisdictions. Based on a large data set covering Swedish municipalities over a period of 14 years our results points in the direction of a positive horizontal dependence due to inter-jurisdictional tax competition.

Place, publisher, year, edition, pages
2017.
National Category
Economics
Identifiers
URN: urn:nbn:se:umu:diva-141555OAI: oai:DiVA.org:umu-141555DiVA, id: diva2:1155391
Conference
North American Regional Science Council, Vancouver Canada November 2017
Available from: 2017-11-08 Created: 2017-11-08 Last updated: 2018-06-09

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Lundberg, Johan

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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
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Language
  • de-DE
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More languages
Output format
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