@article{oai:nagoya.repo.nii.ac.jp:00020827,
 author = {Ogawa, Hikaru and Susa, Taiki},
 issue = {E15-5},
 journal = {Economic Research Center Discussion Paper},
 month = {Jul},
 note = {This paper integrates the models of municipal consolidation and fiscal competition to examine governments’ incentives for merging municipalities when countries engage in global tax competition. The result shows that the prospective tax competition leads to excessive municipal mergers.},
 title = {Municipal Merger and Tax Competition},
 year = {2015}
}