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

  • 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
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