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

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  • Marie-Laure Breuillé

    ()
    (INRA)

  • Pascale Duran-Vigneron

    ()
    (University of Exeter)

  • Anne-Laure Samson

    ()
    (Université 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). Moreover, 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 Info

Paper provided by Institut d'Economia de Barcelona (IEB) in its series Working Papers with number 2011/13.

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Length: 37 pages
Date of creation: 2011
Date of revision:
Handle: RePEc:ieb:wpaper:2011/7/doc2011-13

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Keywords: Inter-municipal cooperation; tax competition; fiscal disparities;

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