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Impact de la fiscalité et des dépenses communales sur la localisation intra-métropolitaine des entreprises et des ménages : Bruxelles et sa périphérie

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Author Info
Didier Baudewyns (DULBEA, Université libre de Bruxelles, Brussels)
Benoït Bayenet (DULBEA, Université libre de Bruxelles, Brussels)
Robert Plasman (DULBEA, Université libre de Bruxelles, Brussels)
Catherine Van den Steen (DULBEA, Université libre de Bruxelles, Brussels)

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Abstract

Ce rapport de recherche : (1) analyse l’évolution récente des finances publiques locales en Région bruxelloise (ressources fiscales et non fiscales, régionales, communales, etc.) ; (2) simule les effets d’une baisse de la fiscalité communale sur les budgets locaux (« pertes à compenser » par la Région) ; (3) teste économétriquement, sur 52 communes de l’agglomération étendue de Bruxelles, les effets de variations de l’impôt foncier local (précompte immobilier) et des additionnels communaux à l’impôt des personnes physiques, sur les localisations de l’emploi et des résidents. Ce test inclut la contrepartie des dépenses publiques locales comme variable de contrôle. Les résultats non significatifs obtenus pour les variables de taxation pour la période 1991-2001 suggèrent que les agents économiques, une fois qu’ils ont décidé de s’installer en zone métropolitaine bruxelloise, ne fonderaient pas leurs décisions de localisation précise intra-zone sur le critère de la fiscalité locale.

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Publisher Info
Paper provided by Université libre de Bruxelles, Department of Applied Economics (DULBEA) in its series Working Papers DULBEA with number 06-08.RR.

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Length: 66 pages
Date of creation: May 2006
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Handle: RePEc:dul:wpaper:06-08rr

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Related research
Keywords: Bruxelles; fiscalité locale; localisation.;

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Find related papers by JEL classification:
H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
R30 - Urban, Rural, and Regional Economics - - Production Analysis and Firm Location - - - General

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