Sub-Central Tax Competition in Canada, the United States, Japan, and South Korea
Won, Dong Ah
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Tax competition among sub-central governments can enhance efficiency or harm a country?s economy. This report surveys the fiscal structures of Canada, the United States, Japan, and South Korea and analyzes their sub-central government tax competition. Tax competition exists in varying degrees in all four countries. The authors offer policy options for channeling and regulating SCG tax competition to minimize harmful effects.
For PA 860: Workshop in International Public Affairs