Duran-Vigneron, Pascale; Breuillé, Marie-Laure; … - Université Paris-Dauphine (Paris IX) - 2013
The purpose of this paper is to compare different forms of inter-municipal tax cooperation. We use a tax competition model in a two-tier framework, where the two tax bases are interdependently mobile. We consider three different tax regimes: tax-base sharing for the two tax bases, tax...