Does fiscal cooperation increase local tax rates in urban areas ? - INRAE - Institut national de recherche pour l’agriculture, l’alimentation et l’environnement Accéder directement au contenu
Pré-Publication, Document De Travail (Working Paper) Année : 2012

Does fiscal cooperation increase local tax rates in urban areas ?

Résumé

The main purpose of this paper is to assess the effects of fiscal cooperation on local taxation in a decentralized country, using the French experience in urban municipalities. We estimate a model of tax setting for local business tax using spatial and dynamic econometric techniques, for the period 1993-2003 and an unbalanced data set. As predicted by the theory, we find that reducing the number of municipalities is likely to limit tax competition and, as a consequence, increase local business tax rates.
Fichier non déposé

Dates et versions

hal-02802570 , version 1 (05-06-2020)

Identifiants

  • HAL Id : hal-02802570 , version 1
  • PRODINRA : 49439

Citer

Sylvie Charlot, Sonia Paty, Virginie Piguet. Does fiscal cooperation increase local tax rates in urban areas ?. 2012. ⟨hal-02802570⟩
15 Consultations
0 Téléchargements

Partager

Gmail Facebook X LinkedIn More