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Interactions fiscales verticales et réaction des communes à la coopération intercommunale

Listed author(s):
  • Matthieu Leprince
  • Alain Guengant
Registered author(s):

    Despite increasing co-operation between French municipalities, the structure of the local public sector may not have significantly changed. Although the central government expected that this co-operation would result in a decrease in the combined rates of municipal and inter-municipal taxation, this very co-operation may have brought about the opposite effect. Up to now, this controversial hypothesis has never been rigorously examined. The article shows that it cannot be dismissed however. A 10 % increase in the rate of inter-municipal taxation results in a reduction of only 1 % in the rate of taxation in the majority of the municipalities and can even induce an increase in rates for the smaller urban municipalities. Classification JEL : H77, R50

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    Article provided by Presses de Sciences-Po in its journal Revue économique.

    Volume (Year): 53 (2002)
    Issue (Month): 3 ()
    Pages: 525-535

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    Handle: RePEc:cai:recosp:reco_533_0525
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