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Interactions fiscales verticales et réaction des communes à la coopération intercommunale

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  • Matthieu Leprince
  • Alain Guengant

Abstract

[fre] Le développement de la coopération intercommunale en France n'a pas remis en cause la finesse du découpage administratif communal. Toutefois, alors que les pouvoirs publics attendaient une réduction des taux d'impôts cumulés, communal et intercommunal, la coopération intercommunale pourrait au contraire, selon certains, les augmenter. L'article montre que cette hypothèse controversée, mais jamais rigoureusement examinée, ne peut pas être rejetée. Toutes choses égales par ailleurs, une augmentation de 10% du taux d'impôt intercommunal réduit seulement de 1 % le taux d'impôt dans la plupart des communes, voire même l'augmente dans les petites communes des groupements urbains. [eng] Despite increasing cooperation 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 resuit in a decrease in the combined rates of municipal and inter-municipal taxation, this very cooperation 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.

Suggested Citation

  • Matthieu Leprince & Alain Guengant, 2002. "Interactions fiscales verticales et réaction des communes à la coopération intercommunale," Revue Économique, Programme National Persée, vol. 53(3), pages 525-535.
  • Handle: RePEc:prs:reveco:reco_0035-2764_2002_num_53_3_410423
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    Cited by:

    1. Quentin Frère & Hakim Hammadou & Sonia Paty, 2011. "The range of local public services and population size: Is there a “zoo effect” in French jurisdictions?," Recherches économiques de Louvain, De Boeck Université, vol. 77(2), pages 87-104.
    2. Thierry Madiès & Sonia Paty & Yvon Rocaboy, 2005. "Les stratégies fiscales des collectivités locales. De la théorie à la réalité," Revue de l'OFCE, Presses de Sciences-Po, vol. 94(3), pages 283-315.
    3. Aurélie Cassette & Sonia Paty, 2006. "La concurrence fiscale entre communes est-elle plus intense en milieu urbain qu’en milieu rural ?," Cahiers d'Economie et Sociologie Rurales, INRA Department of Economics, vol. 78, pages 5-30.
    4. 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.
    5. Brice Fabre & Marc Sangnier, 2017. "What Motivates French Pork: Political Career Concerns or Private Connections?," AMSE Working Papers 1705, Aix-Marseille School of Economics, Marseille, France.
    6. Matthieu Leprince & Alain Guengant, 2006. "Évaluation des effets des régimes de coopération intercommunale sur les dépenses publiques locales," Économie et Prévision, Programme National Persée, vol. 175(4), pages 79-99.

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