This paper investigates the hypothesis that local politics has an impact on local taxation in the French public sector by using a cross-sectional dataset on departments in 1999. Political variables are included in a tax-setting equation to provide empirical evidence whether local governments in...

We study the business tax ("taxe professionnelle") behavior of the intermediate level (department) of local government in France and test in the same model the two hypotheses that department tax rates are explained by upper tier (region) tax rates and by tax rates chosen by other departments. We...

L'existence d'interactions spatiales entre les choix d'imposition des départements français de métropole est testée économétriquement. Pour cela, un modèle de choix fiscal avec autorégression spatiale est spécifié pour estimer la pente de la fonction de meilleure réponse qui relie le...