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Intercommunalité et fiscalité directe locale / Municipal cooperation and local taxation

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Listed:
  • Sylvie Charlot
  • Sonia Paty
  • Virginie Piguet

Abstract

Quel est le rôle de l'intercommunalité dans la fiscalité directe locale ? Afin de répondre à cette question, nous analysons dans cet article, les niveaux d'imposition des quatre impôts directs locaux en fonction de leur appartenance aux différentes catégories de groupements intercommunaux, de leur taille en termes de population, de leur 'degré' de ruralité et du type de bassin de vie. Une analyse structurelle-résiduelle nous permet d'obtenir les résultats suivants. L'intercommunalité représente le principal déterminant de la fiscalité locale pour toutes les taxes de 1993 à 2006. L'appartenance à un EPCI tend à accroître les taux des quatre impôts directs locaux par rapport à une situation hors groupement. Enfin, ces taux sont en moyenne plus élevés dans les EPCI en taxe professionnelle unique et en fiscalité mixte. -

Suggested Citation

  • Sylvie Charlot & Sonia Paty & Virginie Piguet, 2008. "Intercommunalité et fiscalité directe locale / Municipal cooperation and local taxation," INRA UMR CESAER Working Papers 2008/2, INRA UMR CESAER, Centre d'’Economie et Sociologie appliquées à l'’Agriculture et aux Espaces Ruraux.
    • Handle: RePEc:ceo:wpaper:17
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    References listed on IDEAS

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    More about this item

    Keywords

    Fiscalité locale; Intercommunalité; Rural; Urbain; Bassin de vie; EPCI à TPU / Local taxation; Municipal cooperation; Rural; Urban; Living area.;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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