Extreme localism: local taxes and tax competition

Lyytikainen, T. (2011). Extreme localism: local taxes and tax competition.
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Posted by Dr. Teemu Lyytikäinen, SERC The government’s consultation on Local Government Finance leaves many details still to be determined. But there is one thing the document is very clear on: the government has no intention of allowing councils to set their own business tax rates. Why might that be?

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