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Article Dans Une Revue Regional Studies Année : 2015

Does fiscal coopération 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 experience in French urban municipalities. A tax-setting model for local business tax is estimated, using spatial and panel econometric techniques, for the period 1993–2003. Controlling for population size, it is found that fiscal cooperation is likely to reduce tax competition and, as a consequence, to increase local business tax rates.

Dates et versions

halshs-00958049 , version 1 (11-03-2014)

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Sylvie Charlot, Sonia Paty, Virginie Piguet. Does fiscal coopération increase local tax rates in urban areas?. Regional Studies, 2015, 49 (10), pp. 1706-1721. ⟨10.1080/00343404.2013.878798⟩. ⟨halshs-00958049⟩
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