Local taxation and tax base mobility: Evidence from a business tax reform in France
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Other versions of this item:
- Sonia Paty & Tidiane Ly, 2017. "Local taxation and tax base mobility: Evidence from a business tax reform in France," Post-Print halshs-01679054, HAL.
- Sonia Paty & Tidiane Ly, 2017. "Local taxation and tax base mobility: Evidence from a business tax reform in France," Post-Print halshs-01679056, HAL.
- Sonia Paty & Tidiane Ly, 2017. "Local taxation and tax base mobility: Evidence from a business tax reform in France," Post-Print halshs-01679043, HAL.
- Tidiane Ly & Sonia Paty, 2018. "Local Taxation and Tax Base Mobility: Evidence from a business tax reform in France," Working Papers 1811, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
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Citations
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Cited by:
- Simon Berset & Mark Schelker, 2023.
"Decentralization and Progressive Taxation,"
Public Finance Review, , vol. 51(2), pages 206-235, March.
- Simon Berset & Mark Schelker, 2021. "Decentralization and Progressive Taxation," CESifo Working Paper Series 8862, CESifo.
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More about this item
Keywords
Local taxation; Tax base; Mobility; Tax competition; Difference-indifference;All these keywords.
JEL classification:
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
- R50 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - General
- R51 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Finance in Urban and Rural Economies
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