Does fiscal coopération increase local tax rates in urban areas?

Sylvie Charlot, Sonia Paty and Virginie Piguet ()
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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

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Abstract: The main purpose of this paper is to assess the effects of fiscal cooperation on local taxation in a decentralized country, using the French experience in urban municipalities. We estimate a model of tax setting for local business tax using spatial and dynamic econometric techniques, for the period 1993-2003 and an unbalanced data set. As predicted by the theory, we find that reducing the number of municipalities is likely to limit tax competition and, as a consequence, increase local business tax rates.

Keywords: fiscal cooperation; tax competition; vertical externalities; local business tax (search for similar items in EconPapers)
Date: 2012-06-01
New Economics Papers: this item is included in nep-geo and nep-ure
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00703299v1
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Citations: View citations in EconPapers (3)

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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? (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)
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