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Intercommunalité et fiscalité directe locale / Municipal cooperation and local taxation

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Author Info

  • 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. -

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File URL: http://www2.dijon.inra.fr/cesaer/workingpapers/RePEc/ceo/wpaper/WP2008_2.pdf
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Bibliographic Info

Paper provided by INRA UMR CESAER, Centre d'’Economie et Sociologie appliquées à l'’Agriculture et aux Espaces Ruraux in its series INRA UMR CESAER Working Papers with number 2008/2.

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Length: 23
Date of creation: 15 Jun 2008
Date of revision:
Handle: RePEc:ceo:wpaper:17

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Related research

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

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  1. Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 269-304, June.
  2. repec:fth:louvco:9803 is not listed on IDEAS
  3. Boadway, Robin & Marchand, Maurice & Vigneault, Marianne, 1998. "The consequences of overlapping tax bases for redistribution and public spending in a federation," Journal of Public Economics, Elsevier, vol. 68(3), pages 453-478, June.
  4. Michael J. Keen & Christos Kotsogiannis, 2002. "Does Federalism Lead to Excessively High Taxes?," American Economic Review, American Economic Association, vol. 92(1), pages 363-370, March.
  5. Hoyt, William H., 1991. "Property taxation, Nash equilibrium, and market power," Journal of Urban Economics, Elsevier, vol. 30(1), pages 123-131, July.
  6. Wallace E. Oates, 1999. "An Essay on Fiscal Federalism," Journal of Economic Literature, American Economic Association, vol. 37(3), pages 1120-1149, September.
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