Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Does Fiscal Cooperation Increase Local Tax Rates in Urban Areas?
Charlot S., Paty S. and Piguet V. Does fiscal cooperation increase local tax rates in urban areas?, Regional Studies. The main purpose of this paper is to assess the effects of fiscal cooperation on local taxation in a decentralized country using experience in French urban municipalities. A tax-setting model for local business tax is estimated, using spatial and panel econometric techniques, for the period 1993–2003. Controlling for population size, it is found that fiscal cooperation is likely to reduce tax competition and, as a consequence, to increase local business tax rates.
Does Fiscal Cooperation Increase Local Tax Rates in Urban Areas?
Charlot S., Paty S. and Piguet V. Does fiscal cooperation increase local tax rates in urban areas?, Regional Studies. The main purpose of this paper is to assess the effects of fiscal cooperation on local taxation in a decentralized country using experience in French urban municipalities. A tax-setting model for local business tax is estimated, using spatial and panel econometric techniques, for the period 1993–2003. Controlling for population size, it is found that fiscal cooperation is likely to reduce tax competition and, as a consequence, to increase local business tax rates.
Does Fiscal Cooperation Increase Local Tax Rates in Urban Areas?
Charlot, Sylvie (Autor:in) / Paty, Sonia (Autor:in) / Piguet, Virginie (Autor:in)
Regional Studies ; 49 ; 1706-1721
03.10.2015
16 pages
Aufsatz (Zeitschrift)
Elektronische Ressource
Englisch
Fiscal cooperation , Tax competition , Local business tax , 财政合作 , 租税竞争 , 地方商业税 , Coopération fiscale , Concurrence fiscale , Taxe professionnelle , Fiskale Kooperation , Steuerlicher Wettbewerb , Kommunale Unternehmenssteuern , Cooperación fiscal , Competencia impositiva , Impuesto corporativo local , H2 , H3 , H7
Does Fiscal Cooperation Increase Local Tax Rates in Urban Areas?
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