La constitution peut-elle garantir l'autonomie financiere des collectivites territoriales ?

Alain Guengant

Revue d'économie régionale et urbaine, 2004, vol. décembre, issue 5, 653-672

Abstract: This paper analyses to which extent local fiscal autonomy is preserved by a 2003 reform of the French Constitution. This reform states that the tax revenues share in financing local budgets will not be lower than its 2003 value calculated at each level of local government, but not necessarily every local government. This paper first presents the possible definitions of the fiscal autonomy concept and shows how specific the definition choosen in 2003 is. On the one hand it ignores that fiscal autonomy is not strictly comparable to tax autonomy. On the other hand this reform gives weight to tax base variations to increase tax revenues whereas local officials tend to favor tax rate variations. Classification JEL : H7, R5.

Keywords: local public finance; fiscal autonomy; constitution (search for similar items in EconPapers)
JEL-codes: H7 R5 (search for similar items in EconPapers)
Date: 2004
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