TY  - BOOK
AU  - Jayet,Hubert
AU  -  Paty,Sonia
AU  -  Pentel,Alain
TI  - Do Strategic Tax Interactions Exist between Local Authorities?
PY  - 2002///.
							
N1  - 63
N2  - 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
UR  - https://shs.cairn.info/journal-economie-et-prevision-1-2002-3-page-95?lang=en
ER  -