Taxable Agglomeration Rent: Evidence From A Panel Data

Sylvie Charlot and Sonia Paty

No 2006/1, INRA UMR CESAER Working Papers from INRA UMR CESAER, Centre d'’Economie et Sociologie appliquées à l'’Agriculture et aux Espaces Ruraux

Abstract: The main purpose of this paper is to test the existence of a taxable agglomeration rent in the French local tax setting by taking account the tax interactions among the urban jurisdictions. After presenting a simple economic geography model with fiscal interactions, we estimate a model of tax setting for the local business tax using the econometrics techniques on panel data for 1993 to 2002. We observe that the relationship between tax rate and fiscal base gives presumption of the existence of a taxable agglomeration rent.

Keywords: Spatial autocorelation panel; Economic geography; Fiscal agglomeration rent (search for similar items in EconPapers)
JEL-codes: C21 H2 H3 H7 (search for similar items in EconPapers)
Pages: 22
Date: 2006-03-15
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Citations: View citations in EconPapers (2)

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