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首页> 外文期刊>Journal of Urban Economics >Strategic fiscal interaction across borders: Evidence from French and German local governments along the Rhine Valley
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Strategic fiscal interaction across borders: Evidence from French and German local governments along the Rhine Valley

机译：跨境战略性财政互动：来自莱茵河谷的法国和德国地方政府的证据

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摘要

This article contributes to the literature on local tax interactions. Its novelty lies in its focus on the interactions of local governments across national borders. We use panel data for the French and German municipalities in the Rhine Valley for the period 2000-2007. The local governments of each country influence firms' overall tax burdens, but the tax instruments available at the local level differ. We estimate panel models that distinguish between the effects of competing municipalities belonging to the same country and belonging to the other country. Our empirical model shows that local jurisdictions along borders choose their business tax rates based on those of their domestic neighbors and that foreign fiscal policy does not have an impact on the local domestic tax setting behavior in these contexts.
机译：本文为有关地方税收互动的文献做出了贡献。它的新颖之处在于它着重于跨国界地方政府之间的互动。我们使用2000-2007年期间莱茵河谷的法国和德国直辖市的面板数据。每个国家的地方政府都会影响企业的整体税收负担，但是地方一级可用的税收手段有所不同。我们估计了面板模型，以区分属于同一国家和另一国家的竞争城市的影响。我们的经验模型表明，沿线的地方司法管辖区根据其国内邻居的税率选择其营业税率，并且在这些情况下，外国财政政策不会对当地的国内税率设定行为产生影响。

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  • 来源
    《Journal of Urban Economics》 |2012年第1期|p.17-30|共14页
  • 作者

    Aurelie Cassette; Edoardo Di Porto; Dirk Foremny;

  • 作者单位

    University of Lille, Equippe, Cite cientifique, 59655 Villeneuve d'Ascq Cedex, France;

    University of Lille, Equippe, Cite cientifique, 59655 Villeneuve d'Ascq Cedex, France,Sapienza University of Rome, Department of Economics and Law, Via del Castro Laurenziano 9, 00161 Roma, Italy;

    University of Bonn, Center for European Integration Studies, Walter-Flex-Strasse 3, 53113 Bonn, Germany;

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  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

    fiscal interactions; tax competition; spatial econometrics; fiscal federalism;

    机译：财政互动;税收竞争;空间计量经济学;财政联邦制;

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