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Mesurer l'influence de la fiscalité sur la localisation des entreprises

Listed author(s):
  • Michel Houdebine
  • Jean-Luc Schneider
Registered author(s):

    [fre] Mesurer l'influence de la fiscalité sur la localisation des entreprises par Michel Houdebine et Jean-Luc Schneider On cherche à modéliser les choix de localisation des entreprises et la fixation des taux des impôts locaux, et à en déduire des méthodes pour estimer la sensibilité de la localisation des entreprises à la fiscalité. Ces méthodes sont ensuite appliquées aux 36 000 taux de taxe professionnelle observés dans les communes françaises et à la localisation effective des entreprises, pour en déduire différents estimateurs de la sensibilité à la fiscalité. Dans tous les cas, leur ordre de grandeur apparaît relativement faible. Ces résultats peuvent être utilisés pour juger du coût et de l'efficacité d'incitations fiscales locales. [eng] Measuring the Influence of Taxation on Business Location Choices by Michel Houdebine and Jean-Luc Schneider The paper attempts to model business location choices and the choice of tax rates by local authorities. Methods for estimating the sensitivity of business location choices to taxation are derived and then applied to the 36,000 local business tax rates observed in French communes and the actual location of businesses. The various estimators of sensitivity to taxation derived all provide the same relatively small order of magnitude. The results may be used to assess the cost effectiveness of local tax incentives.

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    Article provided by Programme National Persée in its journal Économie & prévision.

    Volume (Year): 131 (1997)
    Issue (Month): 5 ()
    Pages: 47-64

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    Handle: RePEc:prs:ecoprv:ecop_0249-4744_1997_num_131_5_5884
    Note: DOI:10.3406/ecop.1997.5884
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