IDEAS home Printed from https://ideas.repec.org/a/sae/envirc/v18y2000i5p545-553.html
   My bibliography  Save this article

Taxe Professionnelle as an Exportable Local Tax

Author

Listed:
  • Rémy Prud'homme

    (OEIL, Observatoire de l'Économie et des Institutions Locales, Université de Paris XII, 9400 Créteil Cedex, France)

Abstract

The French taxe professionnelle , a business tax assessed on business wages and capital, is by far the most important tax levied by local governments in France. Because owners of businesses located in a given commune are for the most part located outside that commune, just as are the purchasers of goods produced by these businesses, and even (in urban areas) wage earners working in these businesses, a large share of the tax paid to a given local government is exported out, and borne by capital owners, consumers, and wage earners located in other jurisdictions. The magnitude of these leakages is estimated from a study of 38 French communes. Some implications of tax exportability are discussed. It is concluded that, for a local tax, exportability may not be as great as is generally argued.

Suggested Citation

  • Rémy Prud'homme, 2000. "Taxe Professionnelle as an Exportable Local Tax," Environment and Planning C, , vol. 18(5), pages 545-553, October.
    • Handle: RePEc:sae:envirc:v:18:y:2000:i:5:p:545-553
    DOI: 10.1068/c9875
    as

    Download full text from publisher

    File URL: https://journals.sagepub.com/doi/10.1068/c9875
    Download Restriction: no
    File URL: https://libkey.io/10.1068/c9875?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sae:envirc:v:18:y:2000:i:5:p:545-553. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: SAGE Publications (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.