Horizontal Versus Vertical Tax Competition: An Empirical Test
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Keywordstax competition; fiscal federalism; Swiss tax system; panel data models;
- H7 - Public Economics - - State and Local Government; Intergovernmental Relations
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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