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Choix dÕimposition et interactions spatiales entre collectivitŽs locales : un test sur les dŽpartements franais

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Author Info
Matthieu LEPRINCE (CREM, UniversitŽ de Rennes 1)
Sonia PATY (MEDEE, IFRESI-CNRS, UniversitŽ des Sciences et Technologies de Lille)
Emmanuelle REULIER (CREM, UniversitŽ de Rennes 1)

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Abstract

L'objectif de cet article est de tester ŽconomŽtriquement l'existence d'interactions spatiales entre les choix d'imposition des dŽpartements franais de mŽtropole. Pour cela, un modle de choix fiscal avec auto-rŽgression spatiale est spŽcifiŽ pour estimer la pente de la fonction de meilleure rŽponse qui relie le taux d'imp™t d'un dŽpartement aux taux votŽs par les dŽpartements voisins pour le mme imp™t. Nous montrons que pour l'annŽe 1999, l'hypothse d'interactions fiscales horizontales ne peut tre rejetŽe pour trois des quatre imp™ts dŽpartementaux Žtudies, notamment pour la taxe professionnelle qui pse uniquement sur les entreprises. Ë l'inverse, la fixation du taux dŽpartemental de la taxe d'habitation, qui pse uniquement sur les mŽnages, ne semble pas gouvernŽe par les dŽcisions des dŽpartements concurrents. Ces rŽsultats sont compatibles ˆ la fois avec les modles de concurrence fiscale ˆ la Wildasin (1988) et ceux de concurrence par comparaison ˆ la Besley et Case (1995a).

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Paper provided by Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES) in its series Discussion Papers (REL - Recherches Economiques de Louvain) with number 2005013.

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Length: 28
Date of creation: 01 Mar 2005
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Handle: RePEc:ctl:louvre:2005013

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Related research
Keywords: Concurrence fiscale; Concurrence par comparaison; Imp™ts locaux;

Find related papers by JEL classification:
H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects

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    Other versions:
  6. Sole Olle, Albert, 2003. "Electoral accountability and tax mimicking: the effects of electoral margins, coalition government, and ideology," European Journal of Political Economy, Elsevier, vol. 19(4), pages 685-713, November. [Downloadable!] (restricted)
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  8. Besley, Timothy & Case, Anne, 1995. "Incumbent Behavior: Vote-Seeking, Tax-Setting, and Yardstick Competition," American Economic Review, American Economic Association, vol. 85(1), pages 25-45, March. [Downloadable!] (restricted)
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  12. Anderson, John E. & Wassmer, Robert W., 1995. "The decision to 'bid for business': Municipal behavior in granting property tax abatements," Regional Science and Urban Economics, Elsevier, vol. 25(6), pages 739-757, December. [Downloadable!] (restricted)
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  17. Feld, Lars P. & Kirchgassner, Gebhard, 2003. "The impact of corporate and personal income taxes on the location of firms and on employment: some panel evidence for the Swiss cantons," Journal of Public Economics, Elsevier, vol. 87(1), pages 129-155, January. [Downloadable!] (restricted)
    Other versions:
  18. Mintz, Jack & Tulkens, Henry, 1986. "Commodity tax competition between member states of a federation: equilibrium and efficiency," Journal of Public Economics, Elsevier, vol. 29(2), pages 133-172, March. [Downloadable!] (restricted)
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  19. Wildasin, David E., 1989. "Interjurisdictional capital mobility: Fiscal externality and a corrective subsidy," Journal of Urban Economics, Elsevier, vol. 25(2), pages 193-212, March. [Downloadable!] (restricted)
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  22. Andrei Shleifer, 1985. "A Theory of Yardstick Competition," RAND Journal of Economics, The RAND Corporation, vol. 16(3), pages 319-327, Autumn. [Downloadable!] (restricted)
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  26. Bordignon, Massimo & Cerniglia, Floriana & Revelli, Federico, 2003. "In search of yardstick competition: a spatial analysis of Italian municipality property tax setting," Journal of Urban Economics, Elsevier, vol. 54(2), pages 199-217, September. [Downloadable!] (restricted)
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