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Les stratégies fiscales des collectivités locales. De la théorie à la réalité

Listed author(s):
  • Thierry Madiès
  • Sonia Paty
  • Yvon Rocaboy

The purpose of this article is to deal with the theoretical funding, the consequences and the empirical relevance of strategic tax interactions among governments. Theoretically, tax competition and yardstick competition models may explain the existence of horizontal interactions namely among similar types of local governments. In addition, vertical interactions may arise between two overlapping governments sharing the same tax base. Empirically, many articles provide evidence of the existence of such strategic interactions. Various solutions have been developed to reduce the induced inefficiencies.

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Article provided by Presses de Sciences-Po in its journal Revue de l'OFCE.

Volume (Year): 94 (2005)
Issue (Month): 3 ()
Pages: 283-315

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Handle: RePEc:cai:reofsp:reof_094_0283
Contact details of provider: Web page: http://www.cairn.info/revue-de-l-ofce.htm

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  22. Yvon Rocaboy & Thierry Madiès & Sonia Paty, 2005. "Externalités fiscales horizontales et verticales: Où en est la théorie du fédéralisme financier ?," Post-Print halshs-00008796, HAL.
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  25. Feld, Lars P. & Kirchgassner, Gebhard, 2001. "Income tax competition at the State and Local Level in Switzerland," Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 181-213, April.
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  27. Wildasin, D.E., 1987. "Nash equilibria in models of fiscal competition," CORE Discussion Papers 1987020, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  28. Masayoshi Hayashi & Robin Boadway, 2001. "An empirical analysis of intergovernmental tax interaction: the case of business income taxes in Canada," Canadian Journal of Economics, Canadian Economics Association, vol. 34(2), pages 481-503, May.
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  36. Matthieu Leprince & Alain Guengant, 2002. "Interactions fiscales verticales et réaction des communes à la coopération intercommunale," Revue Économique, Programme National Persée, vol. 53(3), pages 525-535.
  37. Emmanuelle Reulier & Yvon Rocaboy, 2005. "Comparaison des performances des élus ou mobilité des bases," Post-Print halshs-00010183, HAL.
  38. Hoyt, William H., 1991. "Property taxation, Nash equilibrium, and market power," Journal of Urban Economics, Elsevier, vol. 30(1), pages 123-131, July.
  39. Hwang, Hae-shin & Choe, Byeongho, 1995. "Distribution of factor endowments and tax competition," Regional Science and Urban Economics, Elsevier, vol. 25(5), pages 655-673, October.
  40. Jean-Michel Josselin & Yvon Rocaboy & L.P. Feld, 2003. "Tax mimicking among regional juridictions," Post-Print halshs-00076681, HAL.
  41. Craig Brett & Joris Pinkse, 2000. "The determinants of municipal tax rates in British Columbia," Canadian Journal of Economics, Canadian Economics Association, vol. 33(3), pages 695-714, August.
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  44. Heyndels, Bruno & Vuchelen, Jef, 1998. "Tax Mimicking Among Belgian Municipalities," National Tax Journal, National Tax Association, vol. 51(1), pages 89-101, March.
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