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Intercommunalités: bouc-émissaires de l'augmentation des impôts locaux en France?

Author

Listed:
  • Marie-Laure Breuillé

    (CESAER - Centre d'Economie et de Sociologie Rurales Appliquées à l'Agriculture et aux Espaces Ruraux - INRA - Institut National de la Recherche Agronomique - AgroSup Dijon - Institut National Supérieur des Sciences Agronomiques, de l'Alimentation et de l'Environnement)

  • Pascale Duran-Vigneron

    (UL - Université de Lorraine)

  • Anne-Laure Samson

    (Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres)

Abstract

D'aucuns, comme le député Hervé Mariton dans son rapport sur l'évolution de la fiscalité locale publié en 2005, soutiennent que « la coopération intercommunale serait un facteur significatif d'augmentation des taux d'impôts locaux en France ». La fiscalité du bloc communal a augmenté de 12,09 % sur la période 1997-2009. Sur cette même période, le nombre d'Établissements Publics de Coopération Intercommunale (EPCI) a cru de 1 446 à 2 601. Existe-t-il effectivement un lien de causalité entre la création des EPCIs et l'augmentation de la fiscalité locale ? Le cas échéant, comment la taille des communes et le régime fiscal de l'EPCI modifient-ils l'impact de la coopération intercommunale sur la fiscalité locale ? Quels sont les différents mécanismes économiques en action ?
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Marie-Laure Breuillé & Pascale Duran-Vigneron & Anne-Laure Samson, 2014. "Intercommunalités: bouc-émissaires de l'augmentation des impôts locaux en France?," Post-Print hal-02797888, HAL.
    • Handle: RePEc:hal:journl:hal-02797888
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