IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-02654321.html
   My bibliography  Save this paper

The role of interactions in the tax choices of the French cities
[Le rôle des interactions dans les choix fiscaux des agglomérations françaises]

Author

Listed:
  • Sonia Paty

    (CESAER - Centre d'Economie et de Sociologie Rurales Appliquées à l'Agriculture et aux Espaces Ruraux - ENESAD - Etablissement National d'Enseignement Supérieur Agronomique de Dijon - INRA - Institut National de la Recherche Agronomique)

Abstract

The aim of this article is to explain the French agglomerations tax choices and more particularly the role of horizontal and vertical tax interactions in the choice of their local business tax. Initially, we build a model of local tax choice which takes into account both externalities. Then we estimate this model using the spatial econometrics techniques for the year 2004. We test the assumption that the rate of local business tax chosen by an agglomeration depends on those of the concurrent agglomerations, the departmental rate and the regional rate. We observe significant tax interactions between the French agglomerations. In addition, the local and departmental tax rates appear to be strategic complements. On the other hand, the regional rates do not seem to influence significantly the French agglomerations tax choices.

Suggested Citation

  • Sonia Paty, 2006. "The role of interactions in the tax choices of the French cities [Le rôle des interactions dans les choix fiscaux des agglomérations françaises]," Post-Print hal-02654321, HAL.
    • Handle: RePEc:hal:journl:hal-02654321
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-02654321. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.