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Tax Competition Between Sub-Central Governments

Tax competition is the strategic interaction of tax policy between sub-central governments (SCG) with the objective to attract and retain mobile tax bases. Tax competition rests on firms’ and households’ willingness and ability to shift the tax base – i.e. profits, capital, income, consumption etc....

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Bibliographic Details
Main Author: Blöchliger, Hansjörg.
Corporate Author: OECD iLibrary.
Other Authors: Pinero Campos, José Maria.
Format: Online
Published: Paris : OECD Publishing, 2011.
Series:OECD Working Papers on Fiscal Federalism, no.13.
Online Access:Online version
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