Optimal local taxation and French municipal tax distortions

Marie-Estelle Binet ()

Post-Print from HAL

Abstract: This article presents both theoretical and empirical findings in the field of optimal local taxation i.e. neutral in locational decision. This topic should throw light on the question of tax policy and tax reform. We extend Wildasin's (1987) model, including mobile capital. In this way, we include his marginal cost of congestion taxation rule relating to mobile households (Proposition 1). This extension provides us with a new rule (Proposition 2): the optimal share-out of taxes among household residents and firms in municipalities. To illustrate these results, we discuss the French municipal tax system properties and we pick out its main distortions.

Keywords: local public economy; optimal taxation (search for similar items in EconPapers)
Date: 2008-02
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Published in Applied Economics, 2008, 40 (3), pp.327 - 332. ⟨10.1080/00036840500427874⟩

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
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:hal:journl:halshs-00257367

DOI: 10.1080/00036840500427874

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().