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La concurrence fiscale entre communes est-elle plus intense en milieu urbain qu’en milieu rural ?

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Author Info

  • Aurélie Cassette

    ()
    (MEDEE, Faculté des sciences économiques et sociales, Université des sciences et technologies de Lille, 59655 Villeneuve-d’Ascq)

  • Sonia Paty

    (MEDEE et CESAER-INRA, 26 bd du Docteur Petitjean, BP 87999, 21079 Dijon cedex)

Abstract

L’objet de cet article est de tester l’hypothèse selon laquelle l’intensité de la concurrence fiscale est plus forte en milieu urbain qu’en milieu rural. Dans ce but, nous construisons un modèle spatial de choix fiscal communal qui tient compte des choix fiscaux des communes concurrentes en matière de taxe professionnelle. Plus particulièrement, nous testons l’hypothèse de l’existence d’interactions fiscales au sein de différents groupements intercommunaux et nous en mesurons la forme et l’intensité à l’aide des techniques d’économétrie spatiale. Nous relions ensuite ces mesures d’intensité aux caractéristiques de l’aire étudiée, en particulier à son statut dans le zonage en aires urbaines et en aires d’emploi de l’espace rural (ZAU-ER). Nous concluons à l’existence d’interactions fiscales entre les communes appartenant à l’espace à dominante urbaine. En revanche, l’hypothèse d’interactions fiscales horizontales n’est pas vérifiée dans les communes appartenant à l’espace à dominante rurale.

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Bibliographic Info

Article provided by INRA Department of Economics in its journal Cahiers d'Economie et Sociologie Rurales.

Volume (Year): 78 (2006)
Issue (Month): ()
Pages: 5-30

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Handle: RePEc:rae:jouces:v:78:y:2006:i::p:5-30

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Related research

Keywords: fiscal interaction; urban area; rural area; spatial econometrics;

References

References listed on IDEAS
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Citations

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Cited by:
  1. Quentin Frère & Matthieu Leprince & Sonia Paty, 2012. "The impact of inter-municipal cooperation on local public spending?," Working Papers 1225, Groupe d'Analyse et de Théorie Economique (GATE), Centre national de la recherche scientifique (CNRS), Université Lyon 2, Ecole Normale Supérieure.
  2. Laurent Van Malderen & Marcel Gérard, 2012. "Tax Interaction Among Walloon Municipalities: Is There Room For Partisan Monopoly Effect?," ERSA conference papers ersa12p1051, European Regional Science Association.
  3. 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.
  4. Marcel Gérard & Laurent van Malderen, 2012. "Tax Interaction among Walloon Municipalities: Is there Room for Yardstick Competition, Intellectual Trend and Partisan Monopoly Effect?," CESifo Working Paper Series 4025, CESifo Group Munich.
  5. Johanna Choumert & Laure Cormier, 2011. "The provision of urban parks: an empirical test of spatial spillovers in an urban area using geographic information systems," The Annals of Regional Science, Springer, vol. 47(2), pages 437-450, October.

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