Costa-Font, Joan 
ORCID: 0000-0001-7174-7919, De-Albuquerque, Filipe and Doucouliagos, Hristos
(2014)
Do jurisdictions compete on taxes? A meta-regression analysis.
Public Choice, 161 (3-4).
pp. 451-470.
ISSN 0048-5829
Abstract
A sizable empirical literature examines government fiscal interactions. However, the empirical evidence is very mixed. We apply meta-regression analysis to quantify the size of inter-jurisdictional fiscal interactions and to explain the heterogeneity in empirical estimates. Several robust results emerge. While there are significant country differences, tax interactions exist in all countries studied and they are strongest in terms of total tax and weakest in terms of income tax. Interactions differ according to level of government: compared to the municipal level, horizontal tax competition is stronger when the jurisdiction is a county or a nation. We show that tax competition has actually not grown over time and that econometric specifications and estimation strategies influence reported fiscal interactions.
| Item Type: | Article |
|---|---|
| Official URL: | http://www.springer.com/economics/public+finance/j... |
| Additional Information: | © 2014 Springer Science+Business Media, LLC |
| Divisions: | Social Policy Centre for Economic Performance Health Policy |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Date Deposited: | 28 Feb 2014 13:34 |
| Last Modified: | 01 Nov 2024 04:23 |
| URI: | http://eprints.lse.ac.uk/id/eprint/55924 |
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