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Taxe d'habitation, taxe foncière : un équilibre d'apparence !

Author

Listed:
  • Pierre Madec

    (OFCE - Observatoire français des conjonctures économiques (Sciences Po) - Sciences Po - Sciences Po)

Abstract

Le 12 juillet prochain doit se tenir la Conférence Nationale des territoires, cadre de présentation de la prochaine réforme de la fiscalité locale. Au centre de nombre d'attentions depuis l'élection du président de la République et de l'annonce de la suppression totale de la taxe d'habitation à l'horizon 2022, la réforme de la fiscalité locale est attendue de pied ferme par l'ensemble des collectivités. Si la réforme annoncée doit être l'occasion d'une remise à plat globale d'un système aujourd'hui largement inefficient, des pistes ont été lancées quant aux compensations prévues, pour les communes, de la suppression de la taxe d'habitation. Parmi elles, le transfert aux communes de la partie de la taxe foncière sur le bâti pour le moment dévolue au département semble être une piste privilégiée.

Suggested Citation

  • Pierre Madec, 2018. "Taxe d'habitation, taxe foncière : un équilibre d'apparence !," SciencePo Working papers Main hal-03458153, HAL.
    • Handle: RePEc:hal:spmain:hal-03458153
    Note: View the original document on HAL open archive server: https://hal-sciencespo.archives-ouvertes.fr/hal-03458153
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