Charlot, Sylvie; Paty, Sonia; Piguet, Virginie - Centre d'Économie et Sociologie appliquées à … - 2010
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...