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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.

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

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

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Handle: RePEc:prs:rvofce:ofce_0751-6614_1997_num_63_1_1478
Note: DOI:10.3406/ofce.1997.1478
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