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When a governor announces that a tax increase is necessary, how do voters decide whether the governor is representing the situation honestly, or just preparing to line his or her pockets? This paper p...
This paper examines various arguments addressed in favour and against tax
competition. We pay attention to definitional matters of tax rates and bases, review empirical
evidence concerning developme...
Race to the Top and Race to the Bottom: Tax Competition in Rural China
Race to the Top Race to the Bottom Tax Competition Rural China
2014/3/12
Fiscal federalism has been argued to intensify regional competition and promote economic growth in the literature. This paper is the first, to our knowledge, to empirically assess the extent of strate...