Tax Mimicking Among Belgian Municipalities
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.
Volume (Year): 51 (1998)
Issue (Month): n. 1 (March)
|Contact details of provider:|| Postal: 725 15th St. NW #600. Washington, D.C. 20005-2109|
Fax: (202) 737-7308
Web page: http://www.ntanet.org/
More information through EDIRC
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Thomas J. Nechyba, 1996.
"Local Property and State Income Taxes: The Role of Interjurisdictional Competition and Collusion,"
NBER Working Papers
5419, National Bureau of Economic Research, Inc.
- Nechyba, Thomas J, 1997. "Local Property and State Income Taxes: The Role of Interjurisdictional Competition and Collusion," Journal of Political Economy, University of Chicago Press, vol. 105(2), pages 351-84, April.
- Hettich, W. & Winter, S.L., 1993.
"The Political Economy of Taxation,"
93-2, Carleton - Business Administration.
- Case, A.C. & Hines, J.R.J. & Rosen, H.S., 1989.
"Copycatting: Fiscal Policies Of States And Their Neighbors,"
37, Princeton, Woodrow Wilson School - Discussion Paper.
- Anne C. Case & James R. Hines, Jr. & Harvey S. Rosen, 1989. "Copycatting: Fiscal Policies of States and Their Neighbors," NBER Working Papers 3032, National Bureau of Economic Research, Inc.
- Alm, James & McKee, Michael J. & Skidmore, Mark, 1993. "Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries," National Tax Journal, National Tax Association, vol. 46(4), pages 463-76, December.
- Goodspeed, Timothy J., 1995. "Local income taxation: An externality, Pigouvian solution, and public policies," Regional Science and Urban Economics, Elsevier, vol. 25(3), pages 279-296, June.
- Oates, Wallace E., 1988. "On the measurement of congestion in the provision of local public goods," Journal of Urban Economics, Elsevier, vol. 24(1), pages 85-94, July.
- Anne Case, 1993. "Interstate tax competition after TRA86," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 12(1), pages 136-148.
- SALMON, Pierre, 1987.
"Decentralization as an incentive scheme,"
Institut des Mathématiques Economiques – Document de travail de l’I.M.E. (1974-1993)
98, Institut des Mathématiques Economiques. LATEC, Laboratoire d'Analyse et des Techniques EConomiques, CNRS, Université de Bourgogne.
- Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64, pages 416.
- Case, Anne C. & Rosen, Harvey S. & Hines, James Jr., 1993. "Budget spillovers and fiscal policy interdependence : Evidence from the states," Journal of Public Economics, Elsevier, vol. 52(3), pages 285-307, October.
- Hettich, Walter & Winer, Stanley, 1984. "A positive model of tax structure," Journal of Public Economics, Elsevier, vol. 24(1), pages 67-87, June.
When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:51:y:1998:i:n._1:p:89-101. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Charmaine Wright)
If references are entirely missing, you can add them using this form.