Do agglomeration forces strengthen tax interactions?

Urban Studies

Volumn 47, Issue 5, 2010, Pages 1099-1116

  Charlot, Sylvie ^a   Paty, Sonia ^b  

^a Centre d'Economie et Sociologie Appliquees a l'Agriculture et aux Espaces Ruraux   (France)

^b UNIVERSITÉ DE CAEN   (France)

Author keywords

[No Author keywords available]

Indexed keywords

AGGLOMERATION; CAPITAL MARKET; COMPETITION (ECONOMICS); ECONOMETRICS; ECONOMIC ACTIVITY; ESTIMATION METHOD; NUMERICAL MODEL; TAX SYSTEM; URBAN ECONOMY;

FRANCE;

EID: 77950673882     PISSN: 00420980     EISSN: 1360063X     Source Type: Journal    
DOI: 10.1177/0042098009353077     Document Type: Article

References (60)

1. Andersson, F. and Forslid, R. (2003) Tax competition and economic geography, Journal of Public Economic Theory, 5(2), pp. 279-304.
2. Andersson, L., Aronsson, T. and Wikström, M. (2004) Testing for vertical fiscal externalities, International Tax and Public Finance, 11(3), pp. 243-263.
3. Anselin, L. (1988) Spatial Econometrics: Methods and Models. Dordrecht: Kluwer Academic Publishers.
4. Aronsson, T., Lundberg, J. and Wikström, M. (2000) The impact of regional public expenditures on the local decision to spend, Regional Science and Urban Economics, 30(2), pp. 185-202.
5. Balassa, B. (1965) Trade liberalisation and revealed comparative advantage, Manchester School of Economics and Social Studies, 33, pp. 99-123.
6. Baldwin, R.E. and Krugman, P. (2004) Agglomeration, integration and tax harmonisation, European Economic Review, 48, pp. 1-23.
7. Baldwin, R., Forslid, R., Martin, P., Ottaviano, G. and Robert-Nicoud, F. (2003) Public Policies and Economic Geography. Princeton, NJ: Princeton University Press.
8. Besley, T. and Case, A. (1995a) Incumbent behavior: vote seeking, tax setting and yardstick competition, American Economic Review, 85, pp. 25-45.
9. Besley, T. and Case, A. (1995b) Does electoral accountability affect economic policy choices? Evidence from gubernatorial term limits, Quarterly Journal of Economics, 150, pp. 769-798.
10. Besley, T. and Smart, M. (2001) Electoral accountability and competition among governments. Unpublished manuscript, London School of Economics.
11. Bessy-Pietri, P. and Sicamois, Y. (2001) Le zonage en aires urbaines en 1999. INSEE Première, No. 765.
12. Bird, R.M. and Slack, N.E. (1983) Urban Public Finance in Canada. Toronto: Butterworths.
13. Boadway, R. and Vigneault, M. (1996) The interaction of federal and provincial taxes on businesses. Working Paper No. 96-11, Technical Committee on Business Taxation, Department of Finance, Ottawa, December.
14. Brambor, T., Clark, W.R. and Golder, M. (2006) Understanding interactions models: improving empirical analyses, Political Analysis, 14, pp. 63-82.
15. Brett, C. and Pinske, J. (2000) The determinants of municipal tax rates in British Columbia, Canadian Journal of Economics, 33, pp. 695-714.
16. Brueckner, J.K. (1996) Testing for strategic interaction among local governments: the case of growth controls, Journal of Urban Economics, 44, pp. 438-467.
17. Brueckner, J.K. (2003) Strategic interaction among governments: an overview of empirical studies. Working Paper, Department of Economics, University of Illinois.
18. Brueckner, J.K. and Saavedra, L. (2001) Do local governments engage in strategic property-tax competition?, National Tax Journal, 54, pp. 203-229.
19. Buettner, T. (2001) Local capital income taxation and competition for capital: the choice of the tax rate, Regional Science and Urban Economics, 31, pp. 215-245.
20. Case, A.C. (1993) Interstate tax competition after TRA86, Journal of Policy Analysis and Management, 12, pp. 136-148.
21. Case, A.C., Rosen, N.E. and Hines, J.R. (1993) Budget spillovers and fiscal policy interdependence: evidence from the states, Journal of Public Economics, 52, pp. 285-307.
22. Cavlovic, A. and Jackson, J. (2003) Bother thy neighbour? Intergovernmental tax interactions in the Canadian federation. Working Paper 2003/09, Department of Finance, Canada.
23. Charlot, S. and Paty, S. (2007) Market access effect and local tax setting: evidence from French panel data, Journal of Economic Geography, 7(3), pp. 1-17.
24. Charlot, S., Paty, S. and Piguet, V. (2008) Intercommunalité et fiscalité directe locale, Economic et Statistique, 415-416, pp. 121-140.
25. Cliff, A. and Ord, J. (1973) Spatial Autocorrelation. London: Pion.
26. Dexia (1997) Les finances locales dans les quinze pays de l'Union Européenne. DEXIA, Brussels.
27. Esteller-Moré, A. and Solé Ollé, A. (2001) Vertical income tax externalities and fiscal interdependence: evidence from the US, Regional Science and Urban Economics, 31, pp. 247-272.
28. Esteller-Moré, A. and Solé Ollé, A. (2002) Tax setting in a federal system: the case of personal income taxation in Canada, International Tax and Public Finance, 9, pp. 235-257.
29. Feld, L., Josselin, J.M. and Rocaboy, Y. (2002) Le mimétisme fiscal: une application aux régions françaises, Economie et Prévision, 156(5), pp. 43-49.
30. Figlio, D.N., Kolpin, V.W. and Reid, W.E. (1999) Do states play welfare games?, Journal of Urban Economics, 46, pp. 437-454.
31. Flochel, L. and Madiès, T. (2002) Interjuridictional tax competition in a model of overlapping revenue-maximizing governments, International Tax and Public Finance, 9, pp. 121-141.
32. Flowers, M.R. (1988) Shared tax sources in Leviathan model of federalism, Public Finance Quaterly, 16, pp. 67-77.
33. Goodspeed, T.J. (1999) Tax competition and tax structure in open federal economies: evidence from OECD countries with implications for the European Union (mimeograph).
34. Goodspeed, T.J. (2000) Tax structure in federation, Journal of Public Economics, 75, pp. 493-506.
35. Hayashi, M. and Boadway, R. (2001) An empirical analysis of intergovernmental tax interaction: the case of business income taxes in Canada, Canadian Journal of Economics, 34, pp. 481-503.
36. Heyndels, B. and Vuchelen, J. (1998) Tax mimicking among Belgian municipalities, National Tax Journal, 51, pp. 89-101.
37. Hoyt, W.H. (1991) Property taxation, Nash equilibrium and market power, Journal of Urban Economics, 30, pp. 123-131.
38. Inra-Insee (1998) Les campagnes et leurs villes. Contours et Caractères, INSEE, Paris.
39. Keen, M.J. (1995) Pursuing Leviathan: fiscal federalism and tax competition. Unpublished paper, University of Essex, Colchester.
40. Keen, M. (1998) Vertical tax externalities in the theory of fiscal federalism, International Monetary Fund Staff Papers, 45, pp. 454-485.
41. Keen, M. and Kotsogiannis, C. (2002) Does federalism lead to excessively high taxes?, American Economic Review, 92, pp. 363-370.
42. Keen, M. and Kotsogiannis, C. (2004) Tax competition in federations and the welfare consequences of decentralization?, Journal of Urban Economics, 56, pp. 397-407.
43. Kelejian, H.H. and Prucha, I.R. (1998) A generalized spatial two-stage least squares procedure for estimating a spatial autoregressive model with autoregressive disturbances, Journal of Real Estate Finance and Economics, 17, pp. 99-121.
44. Kelejian, H.H. and Robinson, D.P. (1993) A suggested method of estimation for spatial interdependent models with autocorrelated errors and an application to a county expenditure model, Papers in Regional Science, 72, pp. 297-312.
45. Krugman, P. (1991) Increasing returns and economic geography, Journal of Political Economy, 99(3), pp. 483-499.
46. Ladd, H.F. (1992) Mimicking of local tax burdens among neighboring counties, Public Finance Quarterly, 20(4), pp. 450-467.
47. Ladd, H.F. (1993) State respnses to the TRA86 windfalls: a new test of the flypaper effect, Journal of Policy Analysis and Management, 12(1), pp. 82-103.
48. Leprince, M., Madies, T. and Paty, S. (2005) Business tax interactions among levels of local governments: an empirical analysis of the French case (mimeograph).
49. Ludema, R. and Wooton, I. (2000) Economic geography and the fiscal effects of regional integration, Journal of International Economics, 52(2), pp. 331-357.
50. Ottaviano, G. and Ypersele, T. van (2005) Market size and tax competition, Journal of International Economics, 67(1), pp. 25-46.
51. Revelli, F. (2001) Spatial patterns in local taxation: tax mimicking or error mimicking?, Applied Economics, 33, pp. 1101-1107.
52. Revelli, F. (2003) Reaction or interactions? Spatial process identification in multi-tiered government structures, Journal of Urban Economics, 53(1), pp. 29-53.
53. Richard, J.F., Tulkens, H. and Verdonck, M. (2002) Dynamiques des interactions fiscales entre les communes belges 1984-1997, Economie et Prévision, 156(5), pp. 1-14.
54. Saavedra, L.A. (1999) A model of welfare competition with evidence from AFDC, Journal of Urban Economics, 47, pp. 248-279.
55. Salmon, P. (1987) Decentralization as an incentive scheme, Oxford Review of Economic Policy, 3, pp. 24-43.
56. Solé Ollé, A. (2003) Electoral accountability and tax mimicking: the effects of electoral margins, coalition government, and ideology, European Journal of Political Economy, 19, pp. 685-713.
57. Wildasin, D.E. (1988) Nash equilibria in models of fiscal competition, Journal of Public Economics, 35, pp. 229-240.
58. Wildasin, D.E. (1989) Interjurisdictional capital mobility: fiscal externality and a corrective subsidy, Journal of Urban Economics, 25, pp. 193-212.
59. Wilson, J. (1999) Theories of tax competition, National Tax Journal, 52, pp. 269-304.
60. Wrede, M. (1996) Vertical and horizontal tax competition: will uncoordinated Leviathans end up on the wrong side of the Laffer curve?, Finanzarchiv, 3, pp. 461-479.