Business tax interactions among local governments : an empirical analysis of the French case
Sonia Paty
- Fonction : Auteur
- PersonId : 171982
- IdHAL : sonia-paty
- ORCID : 0000-0001-8061-7075
- IdRef : 098214705
Résumé
We study the business tax ("taxe professionnelle") behavior of the intermediate level (department) of local government in France and test in the same model the two hypotheses that department tax rates are explained by upper tier (region) tax rates and by tax rates chosen by other departments. We first reject the hypothesis of tax interactions between departments and regions, the two upper levels of local governments. Second, we provide evidence that business tax interactions among departments are significant. Including the vertical dimension in the estimated model does not lead to a decrease in the horizontal tax interactions parameter, nor to its nonsignificance.
Domaines
Economies et financesFormat du dépôt | Notice |
---|---|
Type de dépôt | Article dans une revue |
Titre |
en
Business tax interactions among local governments : an empirical analysis of the French case
|
Résumé |
en
We study the business tax ("taxe professionnelle") behavior of the intermediate level (department) of local government in France and test in the same model the two hypotheses that department tax rates are explained by upper tier (region) tax rates and by tax rates chosen by other departments. We first reject the hypothesis of tax interactions between departments and regions, the two upper levels of local governments. Second, we provide evidence that business tax interactions among departments are significant. Including the vertical dimension in the estimated model does not lead to a decrease in the horizontal tax interactions parameter, nor to its nonsignificance.
|
Auteur(s) |
Matthieu Leprince
1
, Thierry Madiès
1
, Sonia Paty
2, 3
1
CREM -
Centre de recherche en économie et management
( 894 )
- 7 place Hoche, BP 86514
35065 RENNES CEDEX
- France
2
EQUIPPE -
Economie Quantitative, Intégration, Politiques Publiques et Econométrie
( 39818 )
- Lille 1 : Université des Sciences et Technologies de Lille Cité Scientifique, Faculté d'Economie et de Sciences Sociales, Bâtiment SH2 - 59655 Villeneuve d'Ascq Cedex Lille 2 : Faculté des Sciences Juridiques, Politiques et Sociales 1, place Déliot - BP 629 - 59024 Lille Cedex Université Charles-de-Gaulle - Lille 3 Domaine universitaire du Pont de Bois Maison de la Recherche rue du Barreau - BP 60149 - 59653 Villeneuve d'Ascq Cedex
- France
3
CESAER -
Centre d'Economie et de Sociologie Rurales Appliquées à l'Agriculture et aux Espaces Ruraux
( 1005266 )
- France
|
Comité de lecture |
Oui
|
Vulgarisation |
Non
|
Langue du document |
Anglais
|
Nom de la revue |
|
Audience |
Internationale
|
Date de publication |
2007-08
|
Volume |
47
|
Numéro |
3
|
Page/Identifiant |
603-621
|
Public visé |
Scientifique
|
Domaine(s) |
|
Voir aussi |
|
Mots-clés |
en
business tax, tax interactions, local governments, France
|
DOI | 10.1111/j.1467-9787.2007.00522.x |
ProdINRA | 250925 |
Loading...