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La constitution peut-elle garantir l'autonomie financiere des collectivites territoriales ?

Author

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  • Alain Guengant

Abstract

This paper analyses to which extent local fiscal autonomy is preserved by a 2003 reform of the French Constitution. This reform states that the tax revenues share in financing local budgets will not be lower than its 2003 value calculated at each level of local government, but not necessarily every local government. This paper first presents the possible definitions of the fiscal autonomy concept and shows how specific the definition choosen in 2003 is. On the one hand it ignores that fiscal autonomy is not strictly comparable to tax autonomy. On the other hand this reform gives weight to tax base variations to increase tax revenues whereas local officials tend to favor tax rate variations. Classification JEL : H7, R5.

Suggested Citation

  • Alain Guengant, 2004. "La constitution peut-elle garantir l'autonomie financiere des collectivites territoriales ?," Revue d'économie régionale et urbaine, Armand Colin, vol. 0(5), pages 653-672.
    • Handle: RePEc:cai:rerarc:reru_045_0653
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    More about this item

    Keywords

    local public finance; fiscal autonomy; constitution;
    All these keywords.

    JEL classification:

    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations
    • R5 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis

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