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Date
2006
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Périmètre
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- handle: 10670/1.c8tii5
- halshs: halshs-00090287
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Yvon Rocaboy et al., « Tax competition among municipalities in Finland », HAL-SHS : économie et finance, ID : 10670/1.c8tii5
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Regional and local public sectors are often characterized by revenue equalization systems that even out tax base differentials between rich and poor jurisdictions. In such a context, the question arises about the existence of strategic interaction among local governments. This paper uses Finnish municipality data to test for local tax competition. We show that despite a strong revenue equalization system, Finnish municipalities still behave strategically in terms of tax setting.