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Évaluation des infrastructures, distorsions fiscales et correction des déséquilibres macroéconomiques ou territoriaux

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  • Dominique Bureau

Abstract

[eng] Project evaluation rules with macroeconomic or regional disequilibriums . It is generally admitted that standard cost-benefit analyses are no longer valid when macroeconomic, distributive or regional disequilibriums prevail. In such cases, projects should be assessed on the basis of shadow prices. We investigate the theoretical foundations, scope and limits of this approach. We then suggest practical guidelines, which emphasize the need to begin with classical rules, and then to carry out a case by case analysis. [fre] L’utilisation du calcul économique classique « coût-avantage » pour la sélection des infrastructures est souvent contestée. Les uns regrettent qu’il ne prenne pas assez en compte le développement local, d’autres que les bilans pour la collectivité sous-estiment les contraintes financières. L’article analyse, du point de vue théorique puis plus opérationnel, les corrections à intégrer dans les évaluations coûts-avantages pour tenir compte de déséquilibres macroéconomiques ou territoriaux, ou d’objectifs redistributifs. Il conduit à souligner que de telles corrections ne peuvent relever que d’une analyse au cas par cas, et que celle-ci doit être approfondie.

Suggested Citation

  • Dominique Bureau, 1999. "Évaluation des infrastructures, distorsions fiscales et correction des déséquilibres macroéconomiques ou territoriaux," Revue d'Économie Financière, Programme National Persée, vol. 51(1), pages 103-112.
    • Handle: RePEc:prs:recofi:ecofi_0987-3368_1999_num_51_1_3371
    DOI: 10.3406/ecofi.1999.3371
    Note: DOI:10.3406/ecofi.1999.3371
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