Taxe professionnelle, imposition des entreprises et coût d'usage du capital

Laurent Simula and Alain Trannoy

Revue d'économie politique, 2009, vol. 119, issue 5, 677-690

Abstract: This article contributes to the debate about the reform of the French local business tax. It casts light on an argument in favour of its replacement by a tax based on the value added, an argument that was apparently overlooked. For this purpose, it uses the user cost of the production factors, and in particular the user cost of capital. Taking account of the other taxes paid by French firms, we show that the proposed change is accompanied by a significant drop in the user cost of capital and a limited increase in the costs of labor and use of land.

Date: 2009
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