Literatura académica sobre el tema "Mimétisme fiscal"
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Artículos de revistas sobre el tema "Mimétisme fiscal"
Feld, Lars P., Jean-Michel Josselin y Yvon Rocaboy. "Le mimétisme fiscal : une application aux Régions françaises". Économie & prévision 156, n.º 5 (2002): 43–49. http://dx.doi.org/10.3406/ecop.2002.6880.
Texto completoFeld, Lars, Jean-Michel Josselin y Yvon Rocaboy. "Le mimétisme fiscal : une application aux Régions françaises". Économie & prévision 156, n.º 5 (2002): 43. http://dx.doi.org/10.3917/ecop.156.0043.
Texto completoPupion, Pierre-Charles y Eglo Montant. "Le rôle du mimétisme dans les choix fiscaux". Comptabilité - Contrôle - Audit 10, n.º 1 (2004): 103. http://dx.doi.org/10.3917/cca.101.0103.
Texto completoChapados, Maude. "La protection sociale dans l’État des Autonomies. L’enjeu de fédéralisation progressive de l’Espagne et le difficile équilibre entre l’autonomie régionale et la solidarité interterritoriale". II Les transformations de la protection sociale dans les régimes fédératifs, n.º 56 (25 de abril de 2007): 103–17. http://dx.doi.org/10.7202/014974ar.
Texto completoTesis sobre el tema "Mimétisme fiscal"
Seka, Paul. "Le mimétisme fiscal des États d'Afrique". Paris 2, 1993. http://www.theses.fr/1993PA020015.
Texto completoAqzzouz, Asmae. "Three essays on local tax rates and household behavior". Electronic Thesis or Diss., Toulon, 2021. http://www.theses.fr/2021TOUL2003.
Texto completoThe objective of this thesis is to study the empirical connection between property taxes, strategic interaction between communities and the residential mobility. This thesis is structured around three chapters. In the first chapter, we examine the relation between the property taxes and the property prices. In the second chapter, we examine the existence of property tax mimicking among French local governments and it sources. In the third chapter, we work on the residential mobility of young individuals among French communities.In the chapter one, we observe the relation between property taxes and property prices by focusing on the housing market in the 978 communities of the region of Provence-Alpes-Côte-d’Azur (PACA). Using a spatial autoregressive model (SAR), the results show that an increase of the property tax rates has a negative effect on the property prices of communities in the region of PACA. This result confirms the existence of a negative capitalization of property taxes into the property prices. We also show that local public expenditures are positively capitalized into the property prices.In the second chapter, we try to identify property tax mimicking among French local governments and it sources. In this chapter, we test the existence of property tax mimicking and it sources in the 978 communities of PACA and of the 2887 communities of Rhône-Alpes. Using a spatial durbin model (SDM), this work delivers two conclusions. First, communities of both regions mimic the property tax policies of their neighboring communities. Second, property tax mimicking among PACA communities is due to both yardstick competition and spillover effects, while the property tax mimicking among Rhône-Alpes communities is due to the spillover effects, only. Incumbents of PACA counties are interested by mimicking the property tax policies of neighboring communities in order to be re-elected. In the same time, highly populated communities hardly react to a change in the property tax of neighboring communities because the spillover effects are inconsiderable. Small communities, on the other hand, mimic tax policies of their neighboring communities in order to attract new mobile individuals and keep their residents.In the third chapter, We study the residential mobility of young among 34 970 French counties. We focus on young individuals aged between 15 and 29 years, since they present the most mobile population, which means that their behavior could stick to an empirical analysis of the Tiebout’s voting with feet model. To catch local public goods, we identify the provision of social housing which is managed at a municipal level. Using probit models, we find that young migrate more than working population aged between 30 and 65 years. We also find that young migrate more if they are single, renters and if they have a high diploma. When it comes to public taxes and public goods, higher provision of cultural goods and social housing strongly increases the probability for a young person to move to such community. Property taxes don’t influence young people migration since they are rarely owners
Capítulos de libros sobre el tema "Mimétisme fiscal"
Vuchelen, Jef. "Chapitre 10. Mimétisme fiscal : introduction". En Le fédéralisme fiscal, 205. De Boeck Supérieur, 2005. http://dx.doi.org/10.3917/dbu.migno.2005.01.0205.
Texto completoJurion, Bernard. "Chapitre 12. Mimétisme fiscal et municipalités belges : une convergence vers le haut ?" En Le fédéralisme fiscal, 225. De Boeck Supérieur, 2005. http://dx.doi.org/10.3917/dbu.migno.2005.01.0225.
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