IDEAS home Printed from
   My bibliography  Save this article

Interactions fiscales verticales et réaction des communes à la coopération intercommunale


  • Matthieu Leprince
  • Alain Guengant


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

Suggested Citation

  • Matthieu Leprince & Alain Guengant, 2002. "Interactions fiscales verticales et réaction des communes à la coopération intercommunale," Revue économique, Presses de Sciences-Po, vol. 53(3), pages 525-535.
  • Handle: RePEc:cai:recosp:reco_533_0525

    Download full text from publisher

    File URL:
    Download Restriction: free

    File URL:
    Download Restriction: free

    References listed on IDEAS

    1. Mongin, P & d'Aspremont, C, 1996. "Utility Theory and Ethics," Papers 9632, Paris X - Nanterre, U.F.R. de Sc. Ec. Gest. Maths Infor..
    2. Marc Fleurbaey & François Maniquet, 2006. "Compensation and responsibility," Working Papers halshs-00121367, HAL.
    3. FLEURBAEY, Marc & MANIQUET, François, 1998. "Optimal income taxation: and ordinal approach," CORE Discussion Papers 1998065, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    4. Fleurbaey, Marc, 1995. "Equal Opportunity or Equal Social Outcome?," Economics and Philosophy, Cambridge University Press, vol. 11(01), pages 25-55, April.
    Full references (including those not matched with items on IDEAS)


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Matthieu Leprince & Sonia Paty & Emmanuelle Reulier, 2005. "Choix d'imposition et interactions spatiales entre collectivités locales. Un test sur les départements français," Recherches économiques de Louvain, De Boeck Université, vol. 71(1), pages 67-93.
    2. 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), INRA (French National Institute for Agricultural Research), vol. 78.
    3. Guy Gilbert & Alain Guengant, 2004. "Évaluation de la performance péréquatrice des concours financiers de l'État aux communes," Économie et Statistique, Programme National Persée, vol. 373(1), pages 81-108.
    4. repec:crs:ecosta:es373d is not listed on IDEAS

    More about this item

    JEL classification:

    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • R50 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - General


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:recosp:reco_533_0525. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jean-Baptiste de Vathaire). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.