000			01376cam a2200229 4500500
005			20250112031842.0
041			_afre
042			_adc
100	1	0	_aFeld, Lars P. _eauthor
700	1	0	_a Josselin, Jean-Michel _eauthor
700	1	0	_a Rocaboy, Yvon _eauthor
245	0	0	_aTax Mimicking: An Application to the French Regions
260			_c2002.
500			_a78
520			_aYardstick 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			_aFrench regions
690			_atax mimicking
690			_atax competition
690			_adecentralisation
786	0		_nEconomie & prévision | o 156 | 5 | 2002-12-01 | p. 43-49 | 0249-4744
856	4	1	_uhttps://shs.cairn.info/journal-economie-et-prevision-1-2002-5-page-43?lang=en
999			_c157211 _d157211