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Municipal Cooperation and Local Direct Taxation


Author Info

  • Sylvie Charlot

    (CESAER (UMR 1041, INRA-ENESAD), CREM (UMR 6211, Université de Caen and CNRS) and EQUIPPE (Université de Lille))

  • Sonia Paty

    (CESAER (UMR 1041, INRA-ENESAD), CREM (UMR 6211, Université de Caen and CNRS) and EQUIPPE (Université de Lille))

  • Virginie Piguet

    (CESAER (UMR 1041, INRA-ENESAD), CREM (UMR 6211, Université de Caen and CNRS) and EQUIPPE (Université de Lille))


The main determinant of all forms of local taxation in France between 1993 and 2006 was the cooperation between municipalities (communes) known as intercommunality. First, a municipalitys membership in a Public Intermunicipal Cooperation Body (Établissement Public de Coopération Intercommunale: EPCI) tends to increase the rates of the four local direct taxes relative to a municipality that does not belong to such a group. Second, the rates are structurally higher in EPCIs that have adopted a single business tax and a supplementary local tax on households (fiscalité mixte). Third local taxation rates tend to rise structurally with municipality size, then decline in the largest cities. We obtained these results with a structural-residual analysis of taxation levels for the four local direct taxes in municipalities according to their membership in various categories of intermunicipal groupings, their population size, their degree of rurality, and their type of living area (bassin de vie).

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Bibliographic Info

Article provided by Institut National de la Statistique et des Etudes Economiques in its journal Economie et Statistique.

Volume (Year): 415-416 (2009)
Issue (Month): (March)
Pages: 121-140.

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Handle: RePEc:crs:ecosta:es415-416g

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Related research

Keywords: Fiscal Policies; Local Taxation; Municipal Cooperation;

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