| 000 | 01288cam a2200217 4500500 | ||
|---|---|---|---|
| 005 | 20250112031739.0 | ||
| 041 | _afre | ||
| 042 | _adc | ||
| 100 | 1 | 0 |
_aJayet, Hubert _eauthor |
| 700 | 1 | 0 |
_a Paty, Sonia _eauthor |
| 700 | 1 | 0 |
_a Pentel, Alain _eauthor |
| 245 | 0 | 0 | _aDo Strategic Tax Interactions Exist between Local Authorities? |
| 260 | _c2002. | ||
| 500 | _a63 | ||
| 520 | _aThis 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 | _aTaxation | ||
| 690 | _aspatial autoregression | ||
| 690 | _amimicry | ||
| 786 | 0 | _nEconomie & prévision | o 154 | 3 | 2002-08-01 | p. 95-105 | 0249-4744 | |
| 856 | 4 | 1 | _uhttps://shs.cairn.info/journal-economie-et-prevision-1-2002-3-page-95?lang=en |
| 999 |
_c156766 _d156766 |
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