| Titre | Taux d'imposition locaux optimaux et processus d'ajustement progressif : existe-t-il des clubs communaux en France ? | |
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| Auteur | Christophe Tavéra, Alain Guengant | |
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Revue | Economie et prévision |
| Numéro | no 146, 2000/5 | |
| Page | 113-126 | |
| Résumé anglais |
Optimal local Tax Rates and Gradual Adjustment Process: do Clubs of Towns Exist in France?
by Alain Guengant and Christophe Tavéra
This paper proposes an econometric study of the hypothesis of the gradual adjustment of tax rates voted in by town councils to the optimal rates wanted by median voters based on a relative sample of 850 French mainland towns with more than 10,000 inhabitants over the period from 1993 to 1995. The econometric analysis is based on a cross-section dynamic estimation. A recursive procedure with sequential stability tests endogenously determines the clubs of towns with homogeneous characteristics in terms of the convergence of the tax rate to the optimal rate. Source : Éditeur (via Persée) |
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| Article en ligne | http://www.persee.fr/web/revues/home/prescript/article/ecop_0249-4744_2000_num_146_5_6131 |
