Skip to Main content Skip to Navigation
Journal articles

Does fiscal coopération 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 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.
Document type :
Journal articles
Complete list of metadata

https://halshs.archives-ouvertes.fr/halshs-00958049
Contributor : Nelly Wirth Connect in order to contact the contributor
Submitted on : Tuesday, March 11, 2014 - 3:41:11 PM
Last modification on : Wednesday, September 8, 2021 - 12:04:02 PM

Links full text

Identifiers

Citation

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

Share

Metrics

Record views

410