Consumption taxation, Spatial lag, Tax competition, Tax reaction function
dx.doi.org/10.1007/s10797-009-9118-z, hdl.handle.net/1765/88987
International Tax and Public Finance
Erasmus University Rotterdam

Jacobs, J.P.A.M, Ligthart, J.E, & Vrijburg, H. (2010). Consumption tax competition among governments: Evidence from the United States. International Tax and Public Finance, 17(3), 271–294. doi:10.1007/s10797-009-9118-z