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.