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La concurrence fiscale entre communes est-elle plus intense en milieu urbain qu’en milieu rural ?

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  • Cassette, Aurélie
  • Paty, Sonia

Abstract

L’objet de cet article est de tester l’hypothèse selon laquelle l’intensité de la concurrence fiscale est plus forte en milieu urbain qu’en milieu rural. Dans ce but, nous construisons un modèle spatial de choix fiscal communal qui tient compte des choix fiscaux des communes concurrentes en matière de taxe professionnelle. Plus particulièrement, nous testons l’hypothèse de l’existence d’interactions fiscales au sein de différents groupements intercommunaux et nous en mesurons la forme et l’intensité à l’aide des techniques d’économétrie spatiale. Nous relions ensuite ces mesures d’intensité aux caractéristiques de l’aire étudiée, en particulier à son statut dans le zonage en aires urbaines et en aires d’emploi de l’espace rural (ZAU-ER). Nous concluons à l’existence d’interactions fiscales entre les communes appartenant à l’espace à dominante urbaine. En revanche, l’hypothèse d’interactions fiscales horizontales n’est pas vérifiée dans les communes appartenant à l’espace à dominante rurale.

Suggested Citation

  • Cassette, Aurélie & Paty, Sonia, 2006. "La concurrence fiscale entre communes est-elle plus intense en milieu urbain qu’en milieu rural ?," Cahiers d'Economie et de Sociologie Rurales (CESR), Institut National de la Recherche Agronomique (INRA), vol. 78.
  • Handle: RePEc:ags:inrace:201679
    DOI: 10.22004/ag.econ.201679
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    4. Houévoh Amandine R. Gnonlonfin, 2016. "An evaluation of French municipal solid waste pricing system," Working Papers 2016.18, FAERE - French Association of Environmental and Resource Economists.
    5. Laurent Van Malderen & Marcel Gérard, 2012. "Tax Interaction Among Walloon Municipalities: Is There Room For Partisan Monopoly Effect?," ERSA conference papers ersa12p1051, European Regional Science Association.
    6. Marcel Gérard & Laurent van Malderen, 2012. "Tax Interaction among Walloon Municipalities: Is there Room for Yardstick Competition, Intellectual Trend and Partisan Monopoly Effect?," CESifo Working Paper Series 4025, CESifo.

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