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Choix d'imposition et interactions spatiales entre collectivités locales. Un test sur les départements français

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  • Matthieu Leprince
  • Sonia Paty
  • Emmanuelle Reulier

Abstract

This article provides an empirical test for the existence of spatial tax interactions among French sub-national jurisdictions at the d?partement level. We estimate a spatial model of interdependent tax choices on a 1999 data set of the four main taxes and the usual socio-economic variables. We find evidence of significant horizontal tax interactions for all taxes except for the tax on housing levied on households. Therefore, we conclude that empirical evidence is in favor of the hypothesis that jurisdictions at the d?partement level compete for economic activities, but not for households. We demonstrate that this conclusion is in line either with yardstick competition models ? la Besley and Case (1995a) or with tax competition models ? la Wildasin (1988).

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  • Matthieu Leprince & Sonia Paty & Emmanuelle Reulier, 2005. "Choix d'imposition et interactions spatiales entre collectivités locales. Un test sur les départements français," Recherches économiques de Louvain, De Boeck Université, vol. 71(1), pages 67-93.
  • Handle: RePEc:cai:reldbu:rel_711_067
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    Cited by:

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    2. Sandy Fréret & Denis Maguain, 2017. "The effects of agglomeration on tax competition: evidence from a two-regime spatial panel model on French data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(6), pages 1100-1140, December.
    3. Houévoh Amandine R. Gnonlonfin, 2016. "An evaluation of French municipal solid waste pricing system," Working Papers 2016.18, FAERE - French Association of Environmental and Resource Economists.
    4. Thierry Madiès & Sonia Paty & Yvon Rocaboy, 2005. "Les stratégies fiscales des collectivités locales. De la théorie à la réalité," Revue de l'OFCE, Presses de Sciences-Po, vol. 94(3), pages 283-315.
    5. Aurélie Cassette & Sonia Paty, 2006. "La concurrence fiscale entre communes est-elle plus intense en milieu urbain qu’en milieu rural ?," Cahiers d'Economie et Sociologie Rurales, INRA Department of Economics, vol. 78, pages 5-30.
    6. Matthieu Leprince & Thierry Madiès & Sonia Paty, 2007. "Business Tax Interactions Among Local Governments: An Empirical Analysis Of The French Case," Journal of Regional Science, Wiley Blackwell, vol. 47(3), pages 603-621, August.
    7. Eric Dubois & Matthieu Leprince & Sonia Paty, 2007. "The Effects of Politics on Local Tax Setting: Evidence from France," Urban Studies, Urban Studies Journal Limited, vol. 44(8), pages 1603-1618, July.
    8. Ruiz, Fernando & Gerard, Marcel, 2008. "Is there evidence of strategic corporate tax interaction among EU countries?," MPRA Paper 10094, University Library of Munich, Germany.
    9. repec:hal:cesptp:hal-00800688 is not listed on IDEAS
    10. H. Amandine Gnonlonfin & Yusuf Kocoglu, 2018. "Tarification incitative et gestion des Déchets Ménagers : études du comportement des collectivités locales françaises," Working Papers 2018.04, FAERE - French Association of Environmental and Resource Economists.
    11. Sebastian Langer, 2019. "Expenditure interactions between municipalities and the role of agglomeration forces: a spatial analysis for North Rhine-Westphalia," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 62(3), pages 497-527, June.

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    More about this item

    Keywords

    fiscal competition; yardstick competition; local taxation;
    All these keywords.

    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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