To assemble to resemble? A study of tax disparities among French municipalities
AbstractThe 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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Bibliographic InfoPaper provided by Exeter University, Department of Economics in its series Discussion Papers with number 1104.
Date of creation: 2011
Date of revision:
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Inter-municipal cooperation; tax competition; ?scal disparities.;
Other versions of this item:
- Samson, Anne-Laure & Duran-Vigneron, Pascale & Breuillé, Marie-Laure, 2011. "To assemble to resemble ? A study of tax disparities among French municipalities," Economics Papers from University Paris Dauphine 123456789/6892, Paris Dauphine University.
- Marie-Laure Breuillé & Pascale Duran-Vigneron & Anne-Laure Samson, 2011. "To assemble to resemble? A study of tax disparities among French municipalities," Working Papers 2011/13, Institut d'Economia de Barcelona (IEB).
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
- H7 - Public Economics - - State and Local Government; Intergovernmental Relations
This paper has been announced in the following NEP Reports:
- NEP-ACC-2011-05-14 (Accounting & Auditing)
- NEP-ALL-2011-05-14 (All new papers)
- NEP-EUR-2011-05-14 (Microeconomic European Issues)
- NEP-GEO-2011-05-14 (Economic Geography)
- NEP-URE-2011-05-14 (Urban & Real Estate Economics)
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