Inter-jurisdictional fiscal competition: a review of the literature and policy recommendations by Sergio G. Ferrerira, Ricardo Varsano and José R. Afonso. “This paper surveys the literatura on fiscal competition. We consider tax and expenditure competition in a more general set up where different jurisdictions within a federation may compete in the provision of public goods in order to attract some residents (Tieboutm 1956) and expel others (Brueckner, 1999); and/or for business.”
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