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The main purpose of this article is to assess the existence of an agglomeration rent in the French local tax setting. In order to perform that test, we first describe a simple economic geography model in which the main agglomeration force at work is the market access effect . We then estimate a...
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This paper investigates the impact of tax base mobility on local taxation. We first develop a theoretical model in order to examine the connection between local business property taxation and tax base mobility within a metropolitan area. We find that decreasing capital intensity in the tax base...
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respond to the perception that insufficient tax was being paid on estates in France. Now in the year 2016, the ISF wealth tax … that France's ISF wealth tax yielded in 2015. The economic cost coming on top of this will have been of similar magnitude … - explaining why estate tax reform is so necessary in France today. This might involve the outright elimination of the ISF wealth …
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