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dc.contributor.authorGérard, Marcelen_US
dc.contributor.authorJayet, Huberten_US
dc.contributor.authorPaty, Soniaen_US
dc.date.accessioned2009-03-04en_US
dc.date.accessioned2009-07-28T08:48:50Z-
dc.date.available2009-07-28T08:48:50Z-
dc.date.issued2009en_US
dc.identifier.urihttp://hdl.handle.net/10419/26603-
dc.description.abstractThis paper tests the existence of strategic interactions among municipalities using a panel of Belgian local tax rates from 1985 to 2004. A special emphasis is put on the role of the language spoken in the various municipalities. Our results first confirm previous findings for Belgium suggesting that municipalities interact with each other over the two main local tax rates, the local surcharge on the (labour) income tax rate and the local surcharge on the property tax. Using tools of spatial econometrics and an original methodology for specifying weights matrices, we find out that municipalities are sensitive to tax rates set by their close neighbours only. We also reject the hypothesis that the language does not matter: in the within model and for the local income tax rate, the intensity of interactions is shown to be lower between municipalities speaking different languages than between municipalities speaking the same language. That observation is particularly relevant for today Belgium and might be viewed as a contribution to the ongoing debate on the regionalisation or partial decentralization of some taxes.en_US
dc.language.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo working paper 2558en_US
dc.subject.jelH24en_US
dc.subject.jelH31en_US
dc.subject.jelH71en_US
dc.subject.ddc330en_US
dc.subject.keywordTax interactionsen_US
dc.subject.keywordpanel dataen_US
dc.subject.keywordspatial econometricsen_US
dc.subject.keywordlocal tax ratesen_US
dc.subject.keywordtax competitionen_US
dc.subject.keywordyardstick competitionen_US
dc.subject.stwGemeindesteueren_US
dc.subject.stwSteuertarifen_US
dc.subject.stwSteuerwettbewerben_US
dc.subject.stwYardstick Competitionen_US
dc.subject.stwSpracheen_US
dc.subject.stwBelgienen_US
dc.titleTax interactions among Belgian municipalities: does language matter?en_US
dc.typeWorking Paperen_US
dc.identifier.ppn592901998en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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