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Tax Mimicking Among Belgian Municipalities

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  • Heyndels, Bruno
  • Vuchelen, Jef

Abstract

Recent empirical studies show that U.S. states’ and local governments’ tax policy is copied among neighboring jurisdictions. We present empirical evidence on such tax mimicking among Belgian municipalities. Belgian data offer important advantages. The (589) municipalities operate within an institutionally homogeneous setting. Moreover, the data allow us to concentrate on tax rates (instead of tax burdens). Our results support the previous findings, suggesting that mimicking behavior is not an artifact of the U.S. system. We also find that mimicking effects extend beyond municipalities’ immediate neighbors.

Suggested Citation

  • Heyndels, Bruno & Vuchelen, Jef, 1998. "Tax Mimicking Among Belgian Municipalities," National Tax Journal, National Tax Association;National Tax Journal, vol. 51(1), pages 89-101, March.
  • Handle: RePEc:ntj:journl:v:51:y:1998:i:1:p:89-101
    DOI: 10.1086/NTJ41789314
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