• xmlui.mirage2.page-structure.header.title
    • français
    • English
  • Help
  • Login
  • Language 
    • Français
    • English
View Item 
  •   BIRD Home
  • LEDa (UMR CNRS 8007, UMR IRD 260)
  • LEDa : Publications
  • View Item
  •   BIRD Home
  • LEDa (UMR CNRS 8007, UMR IRD 260)
  • LEDa : Publications
  • View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.

Browse

BIRDResearch centres & CollectionsBy Issue DateAuthorsTitlesTypeThis CollectionBy Issue DateAuthorsTitlesType

My Account

LoginRegister

Statistics

Most Popular ItemsStatistics by CountryMost Popular Authors
Thumbnail

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
902DEd01.pdf (631.9Kb)
Type
Document de travail / Working paper
Date
2011
Publisher
University of Exeter
Series title
Economics Department Discussion papers series
Series number
11/04
Published in
Exeter
Pages
31
Metadata
Show full item record
Author(s)
Samson, Anne-Laure
Duran-Vigneron, Pascale
Breuillé, Marie-Laure cc
Abstract (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 competition
JEL
H7 - State and Local Government; Intergovernmental Relations
H23 - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

Related items

Showing items related by title and author.

  • Thumbnail
    Tax competition in a federation: the role of tax assignment 
    Duran-Vigneron, Pascale; Breuillé, Marie-Laure; Samson, Anne-Laure (2013-06) Communication / Conférence
  • Thumbnail
    GPs’ response to price regulation: evidence from a nationwide French reform 
    Coudiny, Elise; Plaz, Anne; Samson, Anne-Laure (2014) Document de travail / Working paper
  • Thumbnail
    Do French Low-Income GPs Choose to Work Less ? 
    Samson, Anne-Laure (2011-09) Article accepté pour publication ou publié
  • Thumbnail
    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
  • Thumbnail
    A comparative study of the French and international regulations and practices as regards accounting treatment of intangible assets 
    Farjaudon, Anne-Laure; Fabre, Karine (2007) Communication / Conférence
Dauphine PSL Bibliothèque logo
Place du Maréchal de Lattre de Tassigny 75775 Paris Cedex 16
Phone: 01 44 05 40 94
Contact
Dauphine PSL logoEQUIS logoCreative Commons logo