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Charles B. Blankart
18 May 2015
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Tax competition among Swiss cantons and municipalities puts downward pressure on taxation, but it does not lead towards a policy of low taxes at any price. Cantons are usually not prepared to...
David Cowan
31 May 2011
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Local government is arguably one of the fundamental institutions of a free society. It ensures that local people have a significant degree of control over how the state acts in their community. Yet...