Tax mimicking in French counties

Asmae Aqzzouz () and Michel Dimou
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Asmae Aqzzouz: LEAD, University of Toulon

Region et Developpement, 2022, vol. 55, 113-132

Abstract: The objective of this paper is to study tax mimicking and its sources in two French regions: Provence-Alpes-Côte d’Azur (PACA) and Rhône-Alpes. One of the most original aspects of this work is that it applies to a very narrow spatial level of analysis, the county level. The results confirm that the counties in the PACA and Rhône-Alpes regions mimic their neigh-boring counties’ policies in terms of property tax rates. Several socio-demographic, fiscal and political variables such as population size, unemployment rate, per capita grants and left-wing incumbents are statistically significant. The results show that yardstick competi-tion is the source of property tax mimicking in counties in the PACA region while spillover effects affect both regions’ tax mimicking.

Keywords: Tax-mimicking; Yardstick competition; Spillover effects; France (search for similar items in EconPapers)
JEL-codes: H2 H3 H73 (search for similar items in EconPapers)
Date: 2022
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:tou:journl:v:55:y:2022:p:113-132

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