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Impact de la fiscalité et des dépenses communales sur la localisation intra-métropolitaine des entreprises et des ménages: Bruxelles et sa périphérie

  • Didier Baudewyns
  • Benoît Bayenet
  • Robert Plasman
  • Catherine Van Den Steen

Ce rapport de recherche :(1) analyse l’évolution récente des finances publiques locales en Région bruxelloise (ressources fiscales et non fiscales, régionales, communales, etc.) ;(2) simule les effets d’une baisse de la fiscalité communale sur les budgets locaux (« pertes à compenser » par la Région) ;(3) teste économétriquement, sur 52 communes de l’agglomération étendue de Bruxelles, les effets de variations de l’impôt foncier local (précompte immobilier) et des additionnels communaux à l’impôt des personnes physiques, sur les localisations de l’emploi et des résidents. Ce test inclut la contrepartie des dépenses publiques locales comme variable de contrôle. Les résultats non significatifs obtenus pour les variables de taxation pour la période 1991-2001 suggèrent que les agents économiques, une fois qu’ils ont décidé de s’installer en zone métropolitaine bruxelloise, ne fonderaient pas leurs décisions de localisation précise intra-zone sur le critère de la fiscalité locale.

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Paper provided by ULB -- Universite Libre de Bruxelles in its series DULBEA Working Papers with number 06-08.RR.

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Length: 66 p.
Date of creation: May 2006
Date of revision:
Publication status: Published by: Université libre de Bruxelles, DULBEA
Handle: RePEc:dul:wpaper:06-08rr
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