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Optimal local taxation and French municipal tax distortions


Binet, Marie-Estelle


Bitte beziehen Sie sich beim Zitieren dieses Dokumentes immer auf folgenden Persistent Identifier (PID):http://nbn-resolving.de/urn:nbn:de:0168-ssoar-239463

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Abstract This article presents both theoretical and empirical findings in the field of optimal local taxation i.e neutral on locational decision. This topic should throw light on the question of tax policy and tax reform. We extend Wildasin's (1987) model, including mobile capital. In this way, we include his marginal cost of congestion taxation rule relating to mobile households (proposition 1). This extension provides us with a new rule (proposition 2): the optimal share-out of taxes among household residents and firms in municipalities. To illustrate these results, we discuss the French municipal tax system properties and we pick out its main distortions.
Publikationsjahr 2008
Seitenangabe S. 327-332
Zeitschriftentitel Applied Economics, 40 (2008) 3
DOI http://dx.doi.org/10.1080/00036840500427874
Status Postprint; begutachtet (peer reviewed)
Lizenz PEER Licence Agreement (applicable only to documents from PEER project)