Samson, Anne-Laure; Duran-Vigneron, Pascale; Breuillé, … - Université Paris-Dauphine (Paris IX) - 2011
The purpose of this paper is to analyze the effect of inter-municipal cooperation on local taxation. Municipalities … over the 1994-2010 period, we show a positive causal effect of cooperation on the level of cumulative tax rates (i.e. the … sum of municipal and inter-municipal tax rates). Moreover, we show that cooperation leads to a convergence of tax rates …