Do Strategic Tax Interactions Exist between Local Authorities? (notice n° 156766)
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| fixed length control field | 01288cam a2200217 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112031739.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Jayet, Hubert |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Do Strategic Tax Interactions Exist between Local Authorities? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2002.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 63 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This paper aims to demonstrate empirically the existence of strategic tax interactions between the decisions of local authorities in the Nord-Pas de Calais region. Our approach consists in calculating the gradient of the best-response function linking the rate of local business tax in one commune with the different rates in rival authorities by means of a spatial autoregression model. We show that in some cases the hypothesis of tax interactions is confirmed; local authorities do not set their local business tax rate freely but are influenced by the choices of neighbouring communes, especially in urban areas of employment. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Taxation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | spatial autoregression |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | mimicry |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Paty, Sonia |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Pentel, Alain |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Economie & prévision | o 154 | 3 | 2002-08-01 | p. 95-105 | 0249-4744 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-economie-et-prevision-1-2002-3-page-95?lang=en">https://shs.cairn.info/journal-economie-et-prevision-1-2002-3-page-95?lang=en</a> |
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