Does fiscal coopération increase local tax rates in urban areas?

Sylvie Charlot, Sonia Paty and Virginie Piguet ()
Additional contact information
Virginie Piguet: CESAER - Centre d'Economie et de Sociologie Rurales Appliquées à l'Agriculture et aux Espaces Ruraux - INRA - Institut National de la Recherche Agronomique - AgroSup Dijon - Institut National Supérieur des Sciences Agronomiques, de l'Alimentation et de l'Environnement

Post-Print from HAL

Abstract: 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.

Keywords: local business tax; vertical externalities; tax competition; fiscal cooperation (search for similar items in EconPapers)
Date: 2015
References: Add references at CitEc
Citations: View citations in EconPapers (12)

Published in Regional Studies, 2015, 49 (10), pp. 1706-1721. ⟨10.1080/00343404.2013.878798⟩

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

Related works:
Journal Article: Does Fiscal Cooperation 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)
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-00958049

DOI: 10.1080/00343404.2013.878798

Access Statistics for this paper

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