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dc.contributor.authorSamson, Anne-Laure
HAL ID: 738246
dc.contributor.authorDuran-Vigneron, Pascale
dc.contributor.authorBreuillé, Marie-Laure
HAL ID: 736828
ORCID: 0000-0002-5014-0701
dc.date.accessioned2011-08-30T13:01:33Z
dc.date.available2011-08-30T13:01:33Z
dc.date.issued2011
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/6892
dc.language.isoenen
dc.subjectInter-municipal cooperationen
dc.subjectfiscal disparitiesen
dc.subjecttax competitionen
dc.subject.ddc336en
dc.subject.classificationjelH7en
dc.subject.classificationjelH23en
dc.titleTo assemble to resemble ? A study of tax disparities among French municipalitiesen
dc.typeDocument de travail / Working paper
dc.description.abstractenThe 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.en
dc.publisher.nameUniversity of Exeter
dc.publisher.cityExeter
dc.identifier.citationpages31en
dc.relation.ispartofseriestitleEconomics Department Discussion papers seriesen
dc.relation.ispartofseriesnumber11/04en
dc.description.sponsorshipprivateouien
dc.subject.ddclabelEconomie publiqueen


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