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Pré-Publication, Document De Travail Année : 2012

Does fiscal coopération increase local tax rates in urban areas?

Résumé

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.
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Dates et versions

halshs-00703299 , version 1 (01-06-2012)

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  • HAL Id : halshs-00703299 , version 1

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Sylvie Charlot, Sonia Paty, Virginie Piguet. Does fiscal coopération increase local tax rates in urban areas?. 2012. ⟨halshs-00703299⟩
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