Tax Mimicking: An Application to the French Regions (notice n° 157211)
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|---|---|
| fixed length control field | 01376cam a2200229 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112031842.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Feld, Lars P. |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Tax Mimicking: An Application to the French Regions |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2002.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 78 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Yardstick competition has recently gained attention in the analysis of tax interactions among regional or local governments. Voters compare the tax policy of their government to those of neighbouring jurisdictions in order to evaluate the tax efficiency of their representatives. This may induce the latter to adopt the policy of other jurisdictions. The difference with tax competition is that ‘mimicking’ may also lead to a convergence of tax rates at a level higher than the competitive one. In this paper, such a model of yardstick competition is developed and empirically tested using data for tax-setting behaviour of the French regions since the decentralisation process. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | French regions |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax mimicking |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax competition |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | decentralisation |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Josselin, Jean-Michel |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Rocaboy, Yvon |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Economie & prévision | o 156 | 5 | 2002-12-01 | p. 43-49 | 0249-4744 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-economie-et-prevision-1-2002-5-page-43?lang=en">https://shs.cairn.info/journal-economie-et-prevision-1-2002-5-page-43?lang=en</a> |
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