Does fiscal coopération increase local tax rates in urban areas?
Sylvie Charlot,
Sonia Paty and
Virginie Piguet ()
Additional contact information
Virginie Piguet: INRA UMR1041 CESAER, 26 boulevard Dr Petitjean, BP 87999, 21079 Dijon Cedex, France
No 1219, Working Papers from Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon
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.
Keywords: fiscal cooperation; tax competition; vertical externalities; local business tax (search for similar items in EconPapers)
JEL-codes: H2 H3 H7 (search for similar items in EconPapers)
Date: 2012
New Economics Papers: this item is included in nep-acc and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)
Downloads: (external link)
ftp://ftp.gate.cnrs.fr/RePEc/2012/1219.pdf (application/pdf)
Related works:
Journal Article: Does Fiscal Cooperation Increase Local Tax Rates in Urban Areas? (2015)
Working Paper: Does fiscal coopération increase local tax rates in urban areas? (2015)
Working Paper: Does fiscal cooperation increase local tax rates in urban areas (2012)
Working Paper: Does fiscal cooperation increase local tax rates in urban areas (2012)
Working Paper: Does fiscal coopération increase local tax rates in urban areas? (2012)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:gat:wpaper:1219
Access Statistics for this paper
More papers in Working Papers from Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon Contact information at EDIRC.
Bibliographic data for series maintained by Nelly Wirth ( this e-mail address is bad, please contact ).