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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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Preprints, Working Papers, ...
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https://hal.inrae.fr/hal-02802570
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Submitted on : Friday, June 5, 2020 - 10:03:35 PM
Last modification on : Wednesday, September 8, 2021 - 12:04:03 PM

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

Citation

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

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