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Les collectivités locales se livrent-elles à une concurrence fiscale sur la taxe professionnelle ?

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  • Thierry Madiès

Abstract

[fre] Cet article présente tout d'abord les principaux résultats théoriques de la concurrence entre collectivités locales pour attirer ou retenir des entreprises. L'accent est mis sur le cadre institutionnel français qui se caractérise par un morcellement de la carte administrative communale accusé de favoriser des comportements fiscaux non coopératifs, notamment en matière de taxe professionnelle. L'accent est mis ensuite sur la validation empirique du phénomène de concurrence fiscale entre communes en France. Compte tenu de l'absence de résultats véritablement robustes des études économétriques concernant l'impact des taux d'impôt locaux sur la localisation des entreprises, force est de constater que le débat sur la concurrence fiscale reste très ouvert, d'autant qu'une part croissante du prélèvement opéré sur les entreprises au titre de la taxe professionnelle est en définitive supportée par l'Etat. [eng] This paper deals with tax competition among local governments in France. We start with a survey of major results concerning the effects of tax competition on the supply of local public goods and equilibrium tax rates. We then provide some measures of interjuridictional tax competition relating to the Taxe Professionnelle (TP). Finally, we find that tax competition among communes is less intense than one should believe, especially because the central government bears finally a large part of TP tax liabilities.

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File URL: http://dx.doi.org/10.3406/rfeco.1999.1095
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File URL: http://www.persee.fr/articleAsPDF/rfeco_0769-0479_1999_num_14_4_1095/rfeco_0769-0479_1999_num_14_4_1095.pdf?mode=light
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Bibliographic Info

Article provided by Programme National Persée in its journal Revue française d'économie.

Volume (Year): 14 (1999)
Issue (Month): 4 ()
Pages: 191-234

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Handle: RePEc:prs:rfreco:rfeco_0769-0479_1999_num_14_4_1095

Note: DOI:10.3406/rfeco.1999.1095
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Web page: http://www.persee.fr/web/revues/home/prescript/revue/rfeco

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