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Choix d'imposition et interactions spatiales entre collectivités locales. Un test sur les départements français

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  • Matthieu Leprince
  • Sonia Paty
  • Emmanuelle Reulier

Abstract

This article provides an empirical test for the existence of spatial tax interactions among French sub-national jurisdictions at the département level. We estimate a spatial model of interdependent tax choices on a 1999 data set of the four main taxes and the usual socio-economic variables. We find evidence of significant horizontal tax interactions for all taxes except for the tax on housing levied on households. Therefore, we conclude that empirical evidence is in favor of the hypothesis that jurisdictions at the département level compete for economic activities, but not for households. We demonstrate that this conclusion is in line either with yardstick competition models à la Besley and Case (1995a) or with tax competition models à la Wildasin (1988).

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Bibliographic Info

Article provided by De Boeck Université in its journal Recherches économiques de Louvain.

Volume (Year): 71 (2005)
Issue (Month): 1 ()
Pages: 67-93

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Handle: RePEc:cai:reldbu:rel_711_067

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Web page: http://www.cairn.info/revue-recherches-economiques-de-louvain.htm

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Keywords: fiscal competition; yardstick competition; local taxation;

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References

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Citations

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Cited by:
  1. Thierry Madiès & Sonia Paty & Yvon Rocaboy, 2005. "Les stratégies fiscales des collectivités locales. De la théorie à la réalité," Revue de l'OFCE, Presses de Sciences-Po, vol. 94(3), pages 283-315.
  2. Ruiz, Fernando & Gerard, Marcel, 2008. "Is there evidence of strategic corporate tax interaction among EU countries?," MPRA Paper 10094, University Library of Munich, Germany.
  3. Eric Dubois & Matthieu Leprince & Sonia Paty, 2007. "The Effects of Politics on Local Tax Setting: Evidence from France," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00800688, HAL.
  4. Aurélie Cassette & Sonia Paty, 2006. "La concurrence fiscale entre communes est-elle plus intense en milieu urbain qu’en milieu rural ?," Cahiers d'Economie et Sociologie Rurales, INRA Department of Economics, vol. 78, pages 5-30.
  5. Matthieu Leprince & Thierry Madiès & Sonia Paty, 2007. "Business Tax Interactions Among Local Governments: An Empirical Analysis Of The French Case," Journal of Regional Science, Wiley Blackwell, vol. 47(3), pages 603-621.
  6. Thierry Madiès & Sonia Paty & Yvon Rocaboy, 2005. "Externalités fiscales horizontales et verticales. Où en est la théorie du fédéralisme financier ?," Revue d'économie politique, Dalloz, vol. 0(1), pages 17-63.

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