Does fiscal cooperation increase local tax rates
作者： Virginie Piguet , Sonia Paty , Sylvie Charlot
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摘要: The main purpose of this paper is to assess the effects fiscal cooperation on local taxation in a decentralized country, using French experience. We estimate model tax setting for business spatial and dynamic econometric techniques, period 1993-2003. find first that reducing number municipalities likely limit competition increase rates as consequence. Second, we are higher when groups localities set single rate rather than applying an additional tax, suggesting horizontal constrains level generated by tax-base sharing.
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