Breuillé, Marie-Laure; Duran-Vigneron, Pascale; … - Institut d'Economia de Barcelona (IEB), Facultat … - 2011
The purpose of this paper is to analyze the effect of inter-municipal cooperation on local taxation. Municipalities that join/create an inter-municipal jurisdiction choose between three tax regimes, which may induce both horizontal and vertical tax externalities. Using the differences in...