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Financial equalisation in French local finances: the kaleidoscope of a contested polymorphous framework

La péréquation financière dans les finances locales françaises: le kaléidoscope d'un dispositif polymorphe contesté

Jean-Michel Uhaldeborde ()
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Jean-Michel Uhaldeborde: CATT - Centre d'Analyse Théorique et de Traitement des données économiques - UPPA - Université de Pau et des Pays de l'Adour

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Abstract: Resulting from sedimentation over the years, the French fiscal equalization system is questioned. If the principles are accepted, the diversity and complexity of the mechanisms generates opacity and interrogations. In spite of these criticisms, the few evaluations of its impact measure a real redistributive performance. These characteristics will have an important impact on the 2017 scheduled reform of the DGF within an institutional context in deep transformation.

Date: 2017-02-01
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Published in Revue française de finances publiques, 2017, 137, pp.161-174

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