Selaus asiasanan mukaan kokoelmassa VATT Working Papers
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Tax competition among local governments: evidence from a property tax reform in Finland
VATT Working Papers : 26 (Valtion taloudellinen tutkimuskeskus VATT, 31.08.2011)This paper uses a Finnish policy intervention to study tax competition among local governments. Changes in the statutory lower limits to the property tax rates are used as a source of exogenous variation to estimate the ...