Tax competition among municipalities in Finland

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Date

2006

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Urban Public Economics Review

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http://www.redalyc.org/revista.oa

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REDALYC : Red de Revistas Científicas de América Latina y el Caribe, España y Portugal

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Red de Revistas Científicas de América Latina y el Caribe, España y Portugal

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Urban Public Economics Review

Mots-clés Und

Estudios Territoriales Tax competition Local government Strategic interaction

Sujets proches En

Competition (Economics) Economic competition Competitiveness (Economics)

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Aki Kangasharju et al., « Tax competition among municipalities in Finland », Urban Public Economics Review, ID : 10670/1.c54d61...

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Résumé 0

Regional and local public sectors are often characterized by revenueequalization systems that even out tax base differentials between richand poor jurisdictions. In such a context, the question arises about theexistence of strategic interaction among local governments. Thispaper uses Finnish municipality data to test for local tax competition.We show that despite a strong revenue equalization system, Finnishmunicipalities still behave strategically in terms of tax setting.

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