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Do jurisdictions compete on taxes? A meta-regression analysis

Costa-Font, Joan, De-Albuquerque, Filipe and Doucouliagos, Hristos 2014, Do jurisdictions compete on taxes? A meta-regression analysis, Public choice, vol. 161, no. 3, pp. 451-470, doi: 10.1007/s11127-014-0170-6.

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Title Do jurisdictions compete on taxes? A meta-regression analysis
Author(s) Costa-Font, Joan
De-Albuquerque, Filipe
Doucouliagos, Hristos
Journal name Public choice
Volume number 161
Issue number 3
Start page 451
End page 470
Total pages 20
Publisher Springer
Place of publication New York, N.Y.
Publication date 2014-12
ISSN 0048-5829
1573-7101
Summary 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.
Language eng
DOI 10.1007/s11127-014-0170-6
Field of Research 1402 Applied Economics
1606 Political Science
Socio Economic Objective 970114 Expanding Knowledge in Economics
HERDC Research category C1.1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2014, Springer Science+Business Media New York
Persistent URL http://hdl.handle.net/10536/DRO/DU:30091446

Document type: Journal Article
Collection: Department of Economics
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