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Les stratégies fiscales des collectivités locales: de la théorie à la réalité

Listed author(s):
  • Yvon Rocaboy

    ()

    (CREM - Centre de Recherche en Economie et Management - UR1 - Université de Rennes 1 - Université de Caen Basse-Normandie - CNRS - Centre National de la Recherche Scientifique)

  • Thierry Madiès

    (CREM - Centre de Recherche en Economie et Management - UR1 - Université de Rennes 1 - Université de Caen Basse-Normandie - CNRS - Centre National de la Recherche Scientifique)

  • Sonia Paty

    ()

    (CLERSE - Centre lillois d'études et de recherches sociologiques et économiques - CNRS - Centre National de la Recherche Scientifique - Université de Lille, Sciences et Technologies)

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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Paper provided by HAL in its series Post-Print with number halshs-00008669.

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Date of creation: 2005
Publication status: Published in Revue de l'OFCE, Presses de Sciences Po, 2005, pp.283-314
Handle: RePEc:hal:journl:halshs-00008669
Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00008669
Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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