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Tax Harmonization and Tax Competition at State-Local Levels: Lessons from Switzerland

In: Developments in Local Government Finance

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  • Werner W. Pommerehne
  • Gebhard Kirchgässner
  • Lars P. Feld

Abstract

Local communities in all countries are increasingly aware of resource scarcity and are pressing for more say in how funds are used. Developments in Local Government Finance examines key issues for economists interested in local government and, in particular, the functioning of institutions at regional and local levels.

Suggested Citation

  • Werner W. Pommerehne & Gebhard Kirchgässner & Lars P. Feld, 1996. "Tax Harmonization and Tax Competition at State-Local Levels: Lessons from Switzerland," Chapters, in: Giancarlo Pola & George France & Rosella Levaggi (ed.), Developments in Local Government Finance, chapter 15, pages 292-330, Edward Elgar Publishing.
  • Handle: RePEc:elg:eechap:799_15
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    Keywords

    Economics and Finance;

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