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IEB11-13_Breuille.pdf (692.45 KB)

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Document de treball

Data de publicació

2011

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cc-by-nc-nd, (c) Breuillé et al., 2011
Si us plau utilitzeu sempre aquest identificador per citar o enllaçar aquest document: https://hdl.handle.net/2445/116558

To assemble to resemble? A study of tax disparities among French municipalities

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Resum

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.

Matèries

Cooperació interterritorial, Competència econòmica, Impostos locals, Política fiscal

Matèries (anglès)

Interstate cooperation, Competition, Local taxation, Fiscal policy

Citació

Col·leccions

IEB (Institut d’Economia de Barcelona) – Working Papers

Citació

BREUILLÉ, Marie-laure, DURAN-VIGNERON, Pascale, SAMSON, Anne-laure. To assemble to resemble? A study of tax disparities among French municipalities. _IEB Working Paper 2011/13_. [consulta: 25 de gener de 2026]. [Disponible a: https://hdl.handle.net/2445/116558]

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