Does fiscal cooperation increase local tax rates in urban areas ? - INRAE - Institut national de recherche pour l’agriculture, l’alimentation et l’environnement Access content directly
Preprints, Working Papers, ... (Working Paper) Year : 2012

Does fiscal cooperation increase local tax rates in urban areas ?

Abstract

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.
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Dates and versions

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

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

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