Fiche du document
2018
- handle: 10670/1.1by7pw
- halshs: halshs-01812611
info:eu-repo/semantics/OpenAccess
Mots-clés
Local taxation Tax base mobility Tax competition Difference-in-Differences H - Public Economics/H.H7 - State and Local Government • Intergovernmental Relations/H.H7.H71 - State and Local Taxation, Subsidies, and Revenue H - Public Economics/H.H7 - State and Local Government • Intergovernmental Relations/H.H7.H72 - State and Local Budget and Expenditures R - Urban, Rural, Regional, Real Estate, and Transportation Economics/R.R5 - Regional Government Analysis/R.R5.R50 - General R - Urban, Rural, Regional, Real Estate, and Transportation Economics/R.R5 - Regional Government Analysis/R.R5.R51 - Finance in Urban and Rural EconomiesSujets proches
Mobility Internal migrationCiter ce document
Tidiane Ly et al., « Local Taxation and Tax Base Mobility: Evidence from the French business tax reform », HAL-SHS : économie et finance, ID : 10670/1.1by7pw
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Résumé
This paper investigates the impact of tax base mobility on local taxation. We first develop a theoretical model in order to examine the connection between local business property taxation and tax base mobility within a metropolitan area. We find that decreasing capital intensity in the tax base increases the business property tax rates unambiguously. We then test this result using a French reform, which changes the composition of the main local business tax base in 2010. Estimations using Difference-inDifferences show that the reduction in the mobility of the tax base indeed results in higher business property tax rates. Housing tax rates were not affected by the reform.