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Tax competition in a federation: the role of tax assignment

Author

Listed:
  • Pascale Duran-Vigneron
  • Marie-Laure Breuillé
  • Anne-Laure Samson

    (LEDa - Laboratoire d'Economie de Dauphine - Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres)

Abstract

The purpose of this paper is to compare different forms of inter-municipal tax cooperation. We use a tax competition model in a two-tier framework, where the two tax bases are interdependently mobile. We consider three different tax regimes: tax-base sharing for the two tax bases, tax harmonization of one tax rate, and a mixed form of the preceding two regimes. In this framework, both horizontal externalities (at the municipal and inter-municipal level) and vertical tax externalities (bottom-up and top-down) occur. We show that cooperation generates an increase of tax burden, whatever the form of tax cooperation, and we provide a comparison of the different tax regimes.

Suggested Citation

  • Pascale Duran-Vigneron & Marie-Laure Breuillé & Anne-Laure Samson, 2013. "Tax competition in a federation: the role of tax assignment," Post-Print hal-01685913, HAL.
    • Handle: RePEc:hal:journl:hal-01685913
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