Files

IEB11-13_Breuille.pdf (692.45 KB)

Document type

Working paper

Publication date

2011

Publication license

cc-by-nc-nd, (c) Breuillé et al., 2011
Please use this identifier to cite or link to this item: https://hdl.handle.net/2445/116558

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

Journal Title

Authors

Director/Tutor

Additional contribution

Journal ISSN

Volume Title

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.

Related resource

Subject

Cooperació interterritorial, Competència econòmica, Impostos locals, Política fiscal

Subject (English)

Interstate cooperation, Competition, Local taxation, Fiscal policy

Citation

Collections

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

Citation

BREUILLÉ, Marie-Laure, DURAN-VIGNERON, Pascale and SAMSON, Anne-Laure. To assemble to resemble? A study of tax disparities among French municipalities. IEB Working Paper 2011/13. [consulted: 9 of October of 2026]. Available at: https://hdl.handle.net/2445/116558

Export metadata

JSON - METS

Share record