Dynamique des interactions fiscales entre les communes belges (notice n° 236596)
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| fixed length control field | 02374cam a2200265 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112064136.0 |
| 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 | Richard, Jean-François |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Dynamique des interactions fiscales entre les communes belges |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2002.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 77 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Nous testons économétriquement l’existence d’interactions fiscales entre les communes belges pour deux types d’impôts : les additionnels à l’impôt sur le revenu des personnes physiques (IPP) et au précompte immobilier (PrI). Un modèle dynamique est spécifié et estimé sur la base de données en panel provenant des 589 communes du pays sur 15 ans. Les résultats révèlent d’une part qu’il existe une interaction certaine entre les communes dans leurs choix des taux des deux impôts. D’autre part, leurs ajustements en réaction aux taux des autres communes se font à un rythme lent : l’écart entre le taux pratiqué et le taux souhaité en raison des interactions ne se réduit annuellement que de 6 % pour le PrI et de 10 % pour l’IPP. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Dynamics of Tax Interactions Among Belgium’s Communes, 1984-1997 The authors test econometrically for the existence of tax interactions among Belgium’s local authorities (communes) for two types of taxes, the local component of personal income tax (additionnels à l’impôt sur le revenu des personnes physiques, IPP) and the property tax (précompte immobilier, PRI). A dynamic model is specified and estimated on the basis of panel data from the country’s 589 communes over a 15-year period. The results show a definite interaction among the communes in setting the rates of the two taxes. Further, their adjustments to changes in rates in other communes are slow: the gap between the actual rate and the rate desired because of the interactions is reduced annually by only 6% for the PRI and only 10% for the IPP. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | dynamique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | concurrence fiscale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | empirique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | empirical economics |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax competition |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | dynamics |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Tulkens, Henry |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Verdonck, Magali |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Économie & prévision | 156 | 5 | 2002-12-01 | p. 1-14 | 0249-4744 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-economie-et-prevision-1-2002-5-page-1?lang=fr">https://shs.cairn.info/revue-economie-et-prevision-1-2002-5-page-1?lang=fr</a> |
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