
To assemble to resemble ? A study of tax disparities among French municipalities
Samson, Anne-Laure; Duran-Vigneron, Pascale; Breuillé, Marie-Laure (2011), To assemble to resemble ? A study of tax disparities among French municipalities. https://basepub.dauphine.fr/handle/123456789/6892
View/ Open
Type
Document de travail / Working paperDate
2011Publisher
University of Exeter
Series title
Economics Department Discussion papers seriesSeries number
11/04Published in
Exeter
Pages
31
Metadata
Show full item recordAbstract (EN)
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.Subjects / Keywords
Inter-municipal cooperation; fiscal disparities; tax competitionRelated items
Showing items related by title and author.
-
Duran-Vigneron, Pascale; Breuillé, Marie-Laure; Samson, Anne-Laure (2013-06) Communication / Conférence
-
Coudiny, Elise; Plaz, Anne; Samson, Anne-Laure (2014) Document de travail / Working paper
-
Samson, Anne-Laure (2011-09) Article accepté pour publication ou publié
-
Fair Cost-Benefit Evaluation of Health Care: a Case Study of Blood Pressure Lowering Drugs in France Dormont, Brigitte; Luchini, Stéphane; Samson, Anne-Laure; Schokkaert, Erik; Thébaut, Clémence; Van de Voorde, Carine (2012) Communication / Conférence
-
Farjaudon, Anne-Laure; Fabre, Karine (2007) Communication / Conférence