This paper provides an analysis of the interaction between policy experimentation and political incentives. In particular we ask: how well does a political system with elections work in separating selfish from…
The measurement of the effective tax burden on profitable investments encounters many methodological problems. Some of them can be overcome by using an approach presented by Devereux and Griffith. Based on their…
This paper is concerned with fiscal externalities arising from local taxation of a mobile factor. Using a panel of more 1100 local jurisdictions it provides empirical evidence on how the local tax rate as well…