2026-04-14T03:21:29Zhttps://recercat.cat/oai/requestoai:recercat.cat:2445/1165582025-11-19T20:44:17Zcom_2072_1057col_2072_478859col_2072_478917
To assemble to resemble? A study of tax disparities among French municipalities
Breuillé, Marie-Laure
Duran-Vigneron, Pascale
Samson, Anne-Laure
Cooperació interterritorial
Competència econòmica
Política fiscal
Impostos locals
Interstate cooperation
Competition
Fiscal policy
Local taxation
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.
2017-10-13T10:19:13Z
2017-10-13T10:19:13Z
2011
info:eu-repo/semantics/workingPaper
https://hdl.handle.net/2445/116558
eng
Reproducció del document publicat a: http://www.ieb.ub.edu/2012022157/ieb/ultimes-publicacions
IEB Working Paper 2011/13
[WP E-IEB11/13]
cc-by-nc-nd, (c) Breuillé et al., 2011
http://creativecommons.org/licenses/by-nc-nd/3.0/es/
info:eu-repo/semantics/openAccess
37 p.
application/pdf
application/pdf
Institut d’Economia de Barcelona
IEB (Institut d’Economia de Barcelona) – Working Papers