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La concurrence fiscale entre communes est-elle plus intense en milieu urbain qu’en milieu rural ?

Listed author(s):
  • Aurélie Cassette

    ()

    (MEDEE, Faculté des sciences économiques et sociales, Université des sciences et technologies de Lille, 59655 Villeneuve-d’Ascq)

  • Sonia Paty

    (MEDEE et CESAER-INRA, 26 bd du Docteur Petitjean, BP 87999, 21079 Dijon cedex)

L’objet de cet article est de tester l’hypothèse selon laquelle l’intensité de la concurrence fiscale est plus forte en milieu urbain qu’en milieu rural. Dans ce but, nous construisons un modèle spatial de choix fiscal communal qui tient compte des choix fiscaux des communes concurrentes en matière de taxe professionnelle. Plus particulièrement, nous testons l’hypothèse de l’existence d’interactions fiscales au sein de différents groupements intercommunaux et nous en mesurons la forme et l’intensité à l’aide des techniques d’économétrie spatiale. Nous relions ensuite ces mesures d’intensité aux caractéristiques de l’aire étudiée, en particulier à son statut dans le zonage en aires urbaines et en aires d’emploi de l’espace rural (ZAU-ER). Nous concluons à l’existence d’interactions fiscales entre les communes appartenant à l’espace à dominante urbaine. En revanche, l’hypothèse d’interactions fiscales horizontales n’est pas vérifiée dans les communes appartenant à l’espace à dominante rurale.

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Article provided by INRA Department of Economics in its journal Cahiers d'Economie et Sociologie Rurales.

Volume (Year): 78 (2006)
Issue (Month): ()
Pages: 5-30

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Handle: RePEc:rae:jouces:v:78:y:2006:p:5-30
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