The main purpose of this paper is to test the existence of a taxable agglomeration rent in the French local tax setting by taking account the tax interactions among the urban jurisdictions. After presenting a simple economic geography model with fiscal interactions, we estimate a model of tax...

Quel est le rôle de l'intercommunalité dans la fiscalité directe locale ? Afin de répondre à cette question, nous analysons dans cet article, les niveaux d'imposition des quatre impôts directs locaux en fonction de leur appartenance aux différentes catégories de groupements...

The main purpose of this paper is to assess the effects of fiscal cooperation on local taxation in a decentralized country, using the French experience. We estimate a model of tax setting for local business tax using spatial and dynamic econometric techniques, for the period 1993-2003. We find...

Horizontal and vertical fiscal externalities Academic literature in public finance has recently focused on horizontal externalities coming from interjurisdictional tax competition ? namely among similar types of local governments ? and vertical externalities arising from interactions between...

This paper tests the existence of strategic interactions among municipalities, based on a panel of Belgian local tax rates from 1985 to 2004. A special emphasis is put on the role of the interregional differences in Belgium. Our results partly confirm previous findings for Belgium suggesting...

From the observation that many public goods ?such as zoos? are indivisible, OATES (1988) put forward the idea that the range of public goods should increase with localities? size; this is the "zoo effect". But despite this argument appears obvious, it suffers from a limited empirical literature....

[eng] The Role of Interactions in the Tax Choices of the French Cities The aim of this article is to explain the French agglomerations tax choices and more particularly the role of horizontal and vertical tax interactions in the choice of their local business tax. Initially, we build a model of...

This article contributes to the small literature on the relationship between the range of local public services and population size. Using new data on French local jurisdictions, we test the hypothesis that larger jurisdictions provide a broader range of public goods (the so-called “zoo...

The paper adds to the existing literature on the determinants of government spending in Research and Development (R&D) by considering the role of strategic interactions among countries as one of the possible competing explanations, within a spatial econometric framework. We account for several...