The support of digital technology is urgently needed to promote low-carbon development
and green economic and social transformation and to realize the goal of “carbon neutrality” …

This paper critically surveys the growing literature on the policy choices of local
governments. First, we identify various reasons for local government policy interactions …

A theoretical analysis considers the impact of a typical system of redistributive “fiscal
equalization” transfers on the tax effort of local jurisdictions. More specifically, it shows that …

This paper shows how a popular system of federal revenue equalization grants can limit tax
competition among subnational governments, correct fiscal externalities, and increase …

The paper considers a model of federation with two heterogeneous regions that try to attract
the capital by competing in capital income taxes and public investment that enhance the …

This paper exploits an exogenous reform of the local fiscal equalization scheme in the
German State of North Rhine-Westphalia (NRW) in 2003 to identify tax mimicking by …

According to theory, capacity equalization grants cause local governments to internalize the
effects of their tax policies on revenues of neighboring jurisdictions and so raise equilibrium …

Local government's environmental expenditure (LGEE) is critical to ecological protection
and environmental governance, and it has not played its due role. By constructing a …

In this paper we propose a novel theoretical model of tax competition at the local level.
Large jurisdictions (cities) compete both locally with smaller neighbouring communities and …

Governments are widely perceived as competing for capital by choosing parameters in a
multi-dimensional policy space. We consider the choice of a business tax rate as well as a …