Interactions fiscales verticales et réaction des communes à la coopération intercommunale
[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.
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