Tax competition among municipalities in Finland

Yvon Rocaboy, Aki Kangasharju (), Antti Moisio and Emmanuelle Reulier
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Emmanuelle Reulier: CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique

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Abstract: 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.

Keywords: Local government; Tax competition; Strategic interaction (search for similar items in EconPapers)
Date: 2006
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Citations: View citations in EconPapers (8)

Published in Urban public economics review = Revista de economía pública urbana, 2006, 5, pp.13-24

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00090287

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