Breunig, Robert (contributor); Rocaboy, Yvon (contributor) - 2007
Economics, Semi-parametric econometrics, Congestion
ii
1 Introduction
Since the seminal papers by Borcherding and Deacon …’habitation, an occupancy tax;
Taxe professionelle, a local business tax; and Taxes fonci`eres sur les propri´et´es bˆaties et
non … property taxes while the business
tax is mainly based on the capital of firms. Local governments are quite unconstrained
in …