Add to ORKGUnité de localisation : UMR 1215 UMR INRA / Univ. Grenoble 2 : Economie Appliquée de Grenoble 2012-02The main purpose of this paper is to assess the effects of fiscal cooperation on local taxation in a decentralized country, using the French experience in urban municipalities. We estimate a model of tax setting for local business tax using spatial and dynamic econometric techniques, for the period 1993-2003 and an unbalanced data set. As predicted by the theory, we find that reducing the number of municipalities is likely to limit tax competition and, as a consequence, increase local business tax rates
There is an assumption that the provision of local public services by intermunicipal jurisdictions i...
This article contributes to the literature on local tax interactions. Its novelty lies in its focus ...
International audienceWe study the business tax ("taxe professionnelle") behavior of the intermediat...
Unité de localisation : UMR 1215 UMR INRA / Univ. Grenoble 2 : Economie Appliquée de Grenoble 2012-0...
The main purpose of this paper is to assess the effects of fiscal cooperation on local taxation in a...
The main purpose of this paper is to assess the effects of fiscal cooperation on local taxation in a...
Tax competition and local government cooperation Thierry Madiès, This paper starts with a survey of ...
Taxation disparities among local authorities have long been explained solely by the specific feature...
International audienceThe main purpose of this paper is to assess the existence of tax interdependen...
This article provides theoretical and empirical evidence that local fiscal competition generates a b...
The purpose of this paper is to analyze the effect of inter-municipal cooperation on local taxatio...
The purpose of this paper is to analyze the effect of inter-municipal cooperation on local taxation....
The Role of Interactions in the Tax Choices of the French Cities The aim of this article is to expla...
Do strategic tax interactions exist between local authorities ? This paper aims to demonstrate empir...
There is an assumption that the provision of local public services by intermunicipal jurisdictions i...
This article contributes to the literature on local tax interactions. Its novelty lies in its focus ...
International audienceWe study the business tax ("taxe professionnelle") behavior of the intermediat...
Unité de localisation : UMR 1215 UMR INRA / Univ. Grenoble 2 : Economie Appliquée de Grenoble 2012-0...
The main purpose of this paper is to assess the effects of fiscal cooperation on local taxation in a...
The main purpose of this paper is to assess the effects of fiscal cooperation on local taxation in a...
Tax competition and local government cooperation Thierry Madiès, This paper starts with a survey of ...
Taxation disparities among local authorities have long been explained solely by the specific feature...
International audienceThe main purpose of this paper is to assess the existence of tax interdependen...
This article provides theoretical and empirical evidence that local fiscal competition generates a b...
The purpose of this paper is to analyze the effect of inter-municipal cooperation on local taxatio...
The purpose of this paper is to analyze the effect of inter-municipal cooperation on local taxation....
The Role of Interactions in the Tax Choices of the French Cities The aim of this article is to expla...
Do strategic tax interactions exist between local authorities ? This paper aims to demonstrate empir...
There is an assumption that the provision of local public services by intermunicipal jurisdictions i...
This article contributes to the literature on local tax interactions. Its novelty lies in its focus ...
International audienceWe study the business tax ("taxe professionnelle") behavior of the intermediat...