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Pré-publication, Document de travail Année : 2018

Local Taxation and Tax Base Mobility: Evidence from the French business tax reform

Résumé

This paper investigates the impact of tax base mobility on local taxation. We first develop a theoretical model in order to examine the connection between local business property taxation and tax base mobility within a metropolitan area. We find that decreasing capital intensity in the tax base increases the business property tax rates unambiguously. We then test this result using a French reform, which changes the composition of the main local business tax base in 2010. Estimations using Difference-inDifferences show that the reduction in the mobility of the tax base indeed results in higher business property tax rates. Housing tax rates were not affected by the reform.
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Dates et versions

halshs-01812611, version 1 (11-06-2018)
halshs-01812611, version 2 (05-12-2018)

Identifiants

  • HAL Id : halshs-01812611 , version 2

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Tidiane Ly, Sonia Paty. Local Taxation and Tax Base Mobility: Evidence from the French business tax reform. 2018. ⟨halshs-01812611v2⟩
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