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Dynamique des interactions fiscales entre les communes belges 1984-1997

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  • Jean-François Richard
  • Henry Tulkens
  • Magali Verdonck

Abstract

[fre] Nous testons économétriquement l’existence d’interactions fiscales entre les communes belges pour deux types d’impôts : les additionnels à l’impôt sur le revenu des personnes physiques (IPP) et au précompte immobilier (PrI). Un modèle dynamique est spécifié et estimé sur la base de données en panel provenant des 589 communes du pays sur 15 ans. Les résultats révèlent d’une part qu’il existe une interaction certaine entre les communes dans leurs choix des taux des deux impôts. D’autre part, leurs ajustements en réaction aux taux des autres communes se font à un rythme lent : l’écart entre le taux pratiqué et le taux souhaité en raison des interactions ne se réduit annuellement que de 6% pour le PrI et de 10 % pour l’IPP. [eng] Dynamics of Tax Interactions Among Belgium’s Communes, 1984-1997.. The authors test econometrically for the existence of tax interactions among Belgium’s local authorities (communes) for two types of taxes, the local component of personal income tax (additionnels à l’impôt sur le revenu des personnes physiques, IPP) and the property tax (précompte immobilier, PRI). Adynamic model is specified and estimated on the basis of panel data from the country’s 589 communes over a 15-year period. The results show a definite interaction among the communes in setting the rates of the two taxes. Further, their adjustments to changes in rates in other communes are slow : the gap between the actual rate and the rate desired because of the interactions is reduced annually by only 6% for the PRI and only 10% for the IPP.

Suggested Citation

  • Jean-François Richard & Henry Tulkens & Magali Verdonck, 2002. "Dynamique des interactions fiscales entre les communes belges 1984-1997," Économie et Prévision, Programme National Persée, vol. 156(5), pages 1-14.
    • Handle: RePEc:prs:ecoprv:ecop_0249-4744_2002_num_156_5_6878
    DOI: 10.3406/ecop.2002.6878
    Note: DOI:10.3406/ecop.2002.6878
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    1. Case, Anne C. & Rosen, Harvey S. & Hines, James Jr., 1993. "Budget spillovers and fiscal policy interdependence : Evidence from the states," Journal of Public Economics, Elsevier, vol. 52(3), pages 285-307, October.
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    2. Marcel Gérard & Hubert Jayet & Sonia Paty, 2009. "Tax Interactions among Belgian Municipalities: Does Language Matter?," CESifo Working Paper Series 2558, CESifo.
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    5. Sylvie Charlot & Sonia Paty, 2006. "Taxable Agglomeration Rent: Evidence From A Panel Data," INRA UMR CESAER Working Papers 2006/1, INRA UMR CESAER, Centre d'’Economie et Sociologie appliquées à l'’Agriculture et aux Espaces Ruraux.

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