Does Fiscal Cooperation Increase Local Tax Rates in Urban Areas?
Sylvie Charlot,
Sonia Paty and
Virginie Piguet
Regional Studies, 2015, vol. 49, issue 10, 1706-1721
Abstract:
C harlot S., P aty S. and P iguet V. Does fiscal cooperation increase local tax rates in urban areas?, Regional Studies . 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.
Date: 2015
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Working Paper: Does fiscal coopération increase local tax rates in urban areas? (2015)
Working Paper: Does fiscal coopération 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 cooperation increase local tax rates in urban areas (2012)
Working Paper: Does fiscal coopération increase local tax rates in urban areas? (2012) 
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DOI: 10.1080/00343404.2013.878798
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