Tax interaction dynamics among Belgian municipalities 1984-1997
AbstractThe purpose of this paper is to test econometrically the existence of fiscal interactions between Belgian municipalities. At the time of writing, the motivation was to provide scientific support to the lively debate on fiscal competition that took place among Belgian politicians in the late nineties. Two types of taxes are considered, for which Belgian municipalities have the decision power as to rates: the 'centimes additionnels' on the personal income tax and the 'pr©
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Bibliographic InfoPaper provided by Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) in its series CORE Discussion Papers with number 2005048.
Date of creation: 00 Jul 2005
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- Jean-François, RICHARD & Henry, TULKENS & Magali, Verdonck, 2005. "Tax interaction dynamics among Belgian municipalities, 1984-1997," Discussion Papers (ECON - DÃ©partement des Sciences Economiques) 2005039, Université catholique de Louvain, Département des Sciences Economiques.
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