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To assemble to resemble? A study of tax disparities among French municipalities

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Author Info

  • Marie-Laure Breuille

    (INRA, UMR1041 CESAER)

  • Pascale Duran-Vigneron

    (Department of Economics, University of Exeter)

  • Anne-Laure Samson

    (LEDA-LEGOS, University Paris Dauphine)

Abstract

The purpose of this paper is to analyze the effect of inter-municipal cooperation on local taxation. Municipalities that join/create an inter-municipal jurisdiction choose between three tax regimes, which may induce both horizontal and vertical tax externalities. Using the differences in differences method with a quasi-exhaustive panel for French municipalities over the 1994-2010 period, we show a positive causal effect of cooperation on the level of cumulative tax rates (i.e. the sum of municipal and inter-municipal tax rates). In addition, we show that cooperation leads to a convergence of tax rates within an inter-municipal structure, which thus reduces tax disparities among municipalities.

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File URL: http://people.exeter.ac.uk/cc371/RePEc/dpapers/DP1104.pdf
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Bibliographic Info

Paper provided by Exeter University, Department of Economics in its series Discussion Papers with number 1104.

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Date of creation: 2011
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Handle: RePEc:exe:wpaper:1104

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Keywords: Inter-municipal cooperation; tax competition; ?scal disparities.;

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