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Intercommunalité et fiscalité directe locale / Municipal cooperation and local taxation

Author

Listed:
  • Sylvie Charlot
  • Sonia Paty
  • Virginie Piguet

Abstract

Quel est le rôle de l'intercommunalité dans la fiscalité directe locale ? Afin de répondre à cette question, nous analysons dans cet article, les niveaux d'imposition des quatre impôts directs locaux en fonction de leur appartenance aux différentes catégories de groupements intercommunaux, de leur taille en termes de population, de leur 'degré' de ruralité et du type de bassin de vie. Une analyse structurelle-résiduelle nous permet d'obtenir les résultats suivants. L'intercommunalité représente le principal déterminant de la fiscalité locale pour toutes les taxes de 1993 à 2006. L'appartenance à un EPCI tend à accroître les taux des quatre impôts directs locaux par rapport à une situation hors groupement. Enfin, ces taux sont en moyenne plus élevés dans les EPCI en taxe professionnelle unique et en fiscalité mixte. -

Suggested Citation

  • Sylvie Charlot & Sonia Paty & Virginie Piguet, 2008. "Intercommunalité et fiscalité directe locale / Municipal cooperation and local taxation," INRA UMR CESAER Working Papers 2008/2, INRA UMR CESAER, Centre d'’Economie et Sociologie appliquées à l'’Agriculture et aux Espaces Ruraux.
  • Handle: RePEc:ceo:wpaper:17
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    File URL: http://www2.dijon.inra.fr/cesaer/workingpapers/RePEc/ceo/wpaper/WP2008_2.pdf
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    References listed on IDEAS

    as
    1. Boadway, Robin & Marchand, Maurice & Vigneault, Marianne, 1998. "The consequences of overlapping tax bases for redistribution and public spending in a federation," Journal of Public Economics, Elsevier, pages 453-478.
    2. Boadway, Robin & Marchand, Maurice & Vigneault, Marianne, 1998. "The consequences of overlapping tax bases for redistribution and public spending in a federation," Journal of Public Economics, Elsevier, pages 453-478.
    3. Wallace E. Oates, 1999. "An Essay on Fiscal Federalism," Journal of Economic Literature, American Economic Association, vol. 37(3), pages 1120-1149, September.
    4. Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(2), pages 269-304, June.
    5. Michael J. Keen & Christos Kotsogiannis, 2002. "Does Federalism Lead to Excessively High Taxes?," American Economic Review, American Economic Association, vol. 92(1), pages 363-370, March.
    6. Hoyt, William H., 1991. "Property taxation, Nash equilibrium, and market power," Journal of Urban Economics, Elsevier, vol. 30(1), pages 123-131, July.
    7. Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 269-304, June.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Fiscalité locale; Intercommunalité; Rural; Urbain; Bassin de vie; EPCI à TPU / Local taxation; Municipal cooperation; Rural; Urban; Living area.;

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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