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Title: | To assemble to resemble? A study of tax disparities among French municipalities |
Author: | Breuillé, Marie-Laure Duran-Vigneron, Pascale Samson, Anne-Laure |
Keywords: | Cooperació interterritorial Competència econòmica Impostos locals Política fiscal Interstate cooperation Competition Local taxation Fiscal policy |
Issue Date: | 2011 |
Publisher: | Institut d’Economia de Barcelona |
Series/Report no: | [WP E-IEB11/13] |
Abstract: | The purpose of this paper is to analyze the effect of inter-municipal cooperation on local taxation. Municipalities that join/create an inter-municipal jurisdiction choose between three tax regimes, which may induce both horizontal and vertical tax externalities. Using the differences in differences method with a quasi-exhaustive panel for French municipalities over the 1994-2010 period, we show a positive causal effect of cooperation on the level of cumulative tax rates (i.e. the sum of municipal and inter-municipal tax rates). Moreover, we show that cooperation leads to a convergence of tax rates within an inter-municipal structure, which thus reduces tax disparities among municipalities. |
Note: | Reproducció del document publicat a: http://www.ieb.ub.edu/2012022157/ieb/ultimes-publicacions |
It is part of: | IEB Working Paper 2011/13 |
URI: | http://hdl.handle.net/2445/116558 |
Appears in Collections: | IEB (Institut d’Economia de Barcelona) – Working Papers |
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IEB11-13_Breuille.pdf | 692.45 kB | Adobe PDF | View/Open |
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