Redistribution territoriale des perspectives de croissance des budgets locaux après la réforme de la fiscalité locale des entreprises

Alain Guengant

Revue d'économie régionale et urbaine, 2013, vol. décembre, issue 5, 911-926

Abstract: The reform of the local business tax system (creation of a regional economic contribution to replace the business tax) widely reshuffles the growth prospects of resources and budgets of regional authorities. Because of the substitution of investment by added value in the corporate tax base and of the reallocation of taxes on households, the tax potential shifts from industrial to services or housing-dedicated territories. The reform also redistributes the tax power within and between the administrative types of districts. Fiscal autonomy disappears for Regions, declines significantly for Departments and stays stable for municipalities despite a broad internal redistribution.

Keywords: spatial competition; public economics; local and territorial taxation; institutions; governance and local development (search for similar items in EconPapers)
Date: 2013
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