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Local Taxation and Tax Base Mobility: Evidence from the French business tax reform

Abstract : This paper investigates the impact of tax base mobility on local taxation. We first develop a theoretical model in order to examine the connection between local business property taxation and tax base mobility within a metropolitan area. We find that decreasing capital intensity in the tax base increases the business property tax rates unambiguously. We then test this result using a French reform, which changes the composition of the main local business tax base in 2010. Estimations using Difference-inDifferences show that the reduction in the mobility of the tax base indeed results in higher business property tax rates. Housing tax rates were not affected by the reform.
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https://halshs.archives-ouvertes.fr/halshs-01812611
Contributor : Nelly Wirth <>
Submitted on : Wednesday, December 5, 2018 - 9:37:55 AM
Last modification on : Thursday, April 30, 2020 - 3:12:06 PM
Long-term archiving on: : Wednesday, March 6, 2019 - 12:41:15 PM

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  • HAL Id : halshs-01812611, version 2

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Tidiane Ly, Sonia Paty. Local Taxation and Tax Base Mobility: Evidence from the French business tax reform. 2018. ⟨halshs-01812611v2⟩

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