Dynamique des interactions fiscales entre les communes belges. 1984-1997

Jean-Francois Richard, Henry Tulkens and Magali Verdonck

Economie & Prévision, 2002, vol. 156, issue 5, 1-14

Abstract: The authors test econometrically for the existence of tax interactions among Belgium?s local authorities (communes) for two types of taxes, the local component of personal income tax (additionnels à l?impôt sur le revenu des personnes physiques, IPP) and the property tax (précompte immobilier, PRI). A dynamic model is specified and estimated on the basis of panel data from the country?s 589 communes over a 15-year period. The results show a definite interaction among the communes in setting the rates of the two taxes. Further, their adjustments to changes in rates in other communes are slow: the gap between the actual rate and the rate desired because of the interactions is reduced annually by only 6% for the PRI and only 10% for the IPP.

Keywords: tax competition; empirical economics; dynamics (search for similar items in EconPapers)
Date: 2002
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Citations: View citations in EconPapers (3)

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Related works:
Journal Article: Dynamique des interactions fiscales entre les communes belges 1984-1997 (2002)
Working Paper: Dynamique des interactions fiscales entre les communes belges 1984-1997 (2002)
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