Departmental Bulletin Paper Municipal Merger and Tax Competition

Ogawa, Hikaru  ,  Susa, Taiki

(E15-5) 2015-07 , 名古屋大学大学院経済学研究科附属国際経済政策研究センター
This paper integrates the models of municipal consolidation and fiscal competition to examine governments’ incentives for merging municipalities when countries engage in global tax competition. The result shows that the prospective tax competition leads to excessive municipal mergers.

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