Leprince, Matthieu; Madiès, Thierry; Paty, Sonia - In: Journal of Regional Science 47 (2007) 3, pp. 603-621
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...
