IDEAS home Printed from
MyIDEAS: Login to save this article

Concurrence fiscale et intercommunalité

  • Thierry Madiès

[fre] Après avoir présenté les principaux résultats concernant les effets de la concurrence fiscale sur l'offre de biens publics locaux et les taux d'impôt d'équilibre, nous poserons la question de la coopération fiscale intercommunale comme moyen de réduire les disparités de taux de taxe professionnelle. Nous montrerons alors, qu'à défaut d'avoir pu imposer la fusion de communes comme dans d'autres pays, l'élargissement de la zone de prélèvement de la taxe professionnelle peut se révéler économiquement efficace même si elle soulève deux types de difficultés. En premier lieu, il s'agit de délimiter le territoire de prélèvement : national comme le suggère le Conseil des impôts, régional, départemental ou plus pragmatiquement en essayant de fédérer les groupements de communes préexistants (loi du 6 février 1992). En second lieu, se pose la question de la participation de communes de taille différente - communes « centres » et communes « périphériques » - à un groupement de communes car la concurrence ne s'exerce pas de la même façon sur les unes et sur les autres. Nous dresserons enfin un bilan des groupements de communes à fiscalité propre. [eng] Tax competition and local government cooperation Thierry Madiès, This paper starts with a survey of major results concerning the effects of tax competition on the supply of local public goods and equilibrium tax rates. We then raise the issue of tax cooperation amongst local governments as a means of reducing the spread between local rates of business taxation. We show that, insofar as France, in contrast with most other developed countries, has not been able to impose mergers on local governments, enlarging the area over which taxation of businesses is applied may be economically efficient. However, two types of difficulties have to be solved. First, what is the best choice for the tax jurisdiction ? : Is it the national economy, as suggested by the French National Tax Council, or the regions, or else, more pragmati- cally, a federated group of local governments, as encouraged by the Law of February 1992 ? Second, are localities of different sizes — in particular center cities and suburban governments — willing to cooperate in taxation, while the effects of tax competition differ according to size ? The last section offers a brief survey of what has been achieved so far in France in terms of federating local government entities.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL:
Download Restriction: no

File URL:
Download Restriction: no

Article provided by Programme National Persée in its journal Revue de l'OFCE.

Volume (Year): 63 (1997)
Issue (Month): 1 ()
Pages: 195-228

in new window

Handle: RePEc:prs:rvofce:ofce_0751-6614_1997_num_63_1_1478
Note: DOI:10.3406/ofce.1997.1478
Contact details of provider: Web page:

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:prs:rvofce:ofce_0751-6614_1997_num_63_1_1478. 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: (Equipe PERSEE)

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.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 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.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.