Équité, efficacité et égalisation fiscale territoriale

Alain Guengant

Revue Économique, 1993, vol. 44, issue 4, 835-848

Abstract: [fre] Equité, efficacité et égalisation fiscale territoriale. . L'article examine tout d'abord les fondements économiques des politiques d'égalisation fiscale entre collectivités locales, sous l'angle de l'équité territoriale et l'efficacité. Une méthode d'évaluation du pouvoir correcteur des transferts redistribuafs territoriaux est ensuite développée et appliquée au cas de communes françaises. [eng] Equity, efficiency and fiscal equalization beetween local governments. . The paper analyses the economics foundations of fiscal equalization between local governments from the double point of view of territorial equity and spatial efficiency. A methodology of measurement of the redistributive power of central grants is developped and applied to the french municipalities case.

Date: 1993
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