Leprince, Matthieu; Paty, Sonia; Reulier, Emmanuelle - In: Recherches économiques de Louvain 71 (2005) 1, pp. 67-93
This article provides an empirical test for the existence of spatial tax interactions among French sub-national jurisdictions at the département level. We estimate a spatial model of interdependent tax choices on a 1999 data set of the four main taxes and the usual socio-economic variables. We...