Suchergebnisse

Devant l'accélération des réformes territoriales observées dans de nombreux pays décentralisés, cet article propose une analyse des phénomènes de consolidation-fusion ou coopération-observés au niveau des gouvernements locaux. Après avoir dressé un rapide panorama des diverses formes institutionnelles de la consolidation avec un éclairage particulier sur le cas français, nous présentons les fondements théoriques de ces mouvements de réorganisation territoriale ainsi que les facteurs qui contribuent à la formation de ces nouvelles entités locales. Nous synthétisons ensuite la littérature empirique émergente sur les effets de la consolidation sur les variables économiques telles que la croissance, les dépenses publiques et la fiscalité dans différents pays. Nous présentons enfin une analyse originale des effets de l'intercommunalité sur les revenus des ménages en France.

Devant l'accélération des réformes territoriales observées dans de nombreux pays décentralisés, cet article propose une analyse des phénomènes de consolidation-fusion ou coopération-observés au niveau des gouvernements locaux. Après avoir dressé un rapide panorama des diverses formes institutionnelles de la consolidation avec un éclairage particulier sur le cas français, nous présentons les fondements théoriques de ces mouvements de réorganisation territoriale ainsi que les facteurs qui contribuent à la formation de ces nouvelles entités locales. Nous synthétisons ensuite la littérature empirique émergente sur les effets de la consolidation sur les variables économiques telles que la croissance, les dépenses publiques et la fiscalité dans différents pays. Nous présentons enfin une analyse originale des effets de l'intercommunalité sur les revenus des ménages en France.

Devant l'accélération des réformes territoriales observées dans de nombreux pays décentralisés, cet article propose une analyse des phénomènes de consolidation-fusion ou coopération-observés au niveau des gouvernements locaux. Après avoir dressé un rapide panorama des diverses formes institutionnelles de la consolidation avec un éclairage particulier sur le cas français, nous présentons les fondements théoriques de ces mouvements de réorganisation territoriale ainsi que les facteurs qui contribuent à la formation de ces nouvelles entités locales. Nous synthétisons ensuite la littérature empirique émergente sur les effets de la consolidation sur les variables économiques telles que la croissance, les dépenses publiques et la fiscalité dans différents pays. Nous présentons enfin une analyse originale des effets de l'intercommunalité sur les revenus des ménages en France.

Devant l'accélération des réformes territoriales observées dans de nombreux pays décentralisés, cet article propose une analyse des phénomènes de consolidation-fusion ou coopération-observés au niveau des gouvernements locaux. Après avoir dressé un rapide panorama des diverses formes institutionnelles de la consolidation avec un éclairage particulier sur le cas français, nous présentons les fondements théoriques de ces mouvements de réorganisation territoriale ainsi que les facteurs qui contribuent à la formation de ces nouvelles entités locales. Nous synthétisons ensuite la littérature empirique émergente sur les effets de la consolidation sur les variables économiques telles que la croissance, les dépenses publiques et la fiscalité dans différents pays. Nous présentons enfin une analyse originale des effets de l'intercommunalité sur les revenus des ménages en France.

This paper investigates the impact of tax base mobility on local taxation. We first develop a theoretical model in order to examine the connection between local business property taxation and tax base mobility within a metropolitan area. We find that decreasing capital intensity in the tax base increases the business property tax rates unambiguously. We then test this result using a French reform, which changes the composition of the main local business tax base in 2010. Estimations using Difference-inDifferences show that the reduction in the mobility of the tax base indeed results in higher business property tax rates. Housing tax rates were not affected by the reform.

This paper investigates the impact of tax base mobility on local taxation. We first develop a theoretical model in order to examine the connection between local business property taxation and tax base mobility within a metropolitan area. We find that decreasing capital intensity in the tax base increases the business property tax rates unambiguously. We then test this result using a French reform, which changes the composition of the main local business tax base in 2010. Estimations using Difference-inDifferences show that the reduction in the mobility of the tax base indeed results in higher business property tax rates. Housing tax rates were not affected by the reform.

This paper investigates the impact of tax base mobility on local taxation. We first develop a theoretical model in order to examine the connection between local business property taxation and tax base mobility within a metropolitan area. We find that decreasing capital intensity in the tax base increases the business property tax rates unambiguously. We then test this result using a French reform, which changes the composition of the main local business tax base in 2010. Estimations using Difference-inDifferences show that the reduction in the mobility of the tax base indeed results in higher business property tax rates. Housing tax rates were not affected by the reform.

This paper investigates the impact of tax base mobility on local taxation. We first develop a theoretical model in order to examine the connection between local business property taxation and tax base mobility within a metropolitan area. We find that decreasing capital intensity in the tax base increases the business property tax rates unambiguously. We then test this result using a French reform, which changes the composition of the main local business tax base in 2010. Estimations using Difference-inDifferences show that the reduction in the mobility of the tax base indeed results in higher business property tax rates. Housing tax rates were not affected by the reform.

International audience ; This paper aims at testing the existence of yardstick competition by estimating a fully specified vote-function on a panel data set of 104 French local governments from 1989 to 2001. When comparing the performance of their incumbent to the one of their "neighbours", voters might consider their close geographical neighbours but also the nearby cities that are similar according to some socio-economic characteristics such as population size. The estimation results show that voters sanction their incumbent if their own local housing tax is high. Moreover, we find that voters reward their incumbent when neighbouring cities that are similar in terms of demographic characteristics have high local taxes.

International audience ; This paper aims at testing the existence of yardstick competition by estimating a fully specified vote-function on a panel data set of 104 French local governments from 1989 to 2001. When comparing the performance of their incumbent to the one of their "neighbours", voters might consider their close geographical neighbours but also the nearby cities that are similar according to some socio-economic characteristics such as population size. The estimation results show that voters sanction their incumbent if their own local housing tax is high. Moreover, we find that voters reward their incumbent when neighbouring cities that are similar in terms of demographic characteristics have high local taxes.

International audience ; This paper aims at testing the existence of yardstick competition by estimating a fully specified vote-function on a panel data set of 104 French local governments from 1989 to 2001. When comparing the performance of their incumbent to the one of their "neighbours", voters might consider their close geographical neighbours but also the nearby cities that are similar according to some socio-economic characteristics such as population size. The estimation results show that voters sanction their incumbent if their own local housing tax is high. Moreover, we find that voters reward their incumbent when neighbouring cities that are similar in terms of demographic characteristics have high local taxes.

This article is an original contribution to the understanding of the relationship between fiscal decentralization and government size. Using a panel data set of the EU-15 countries, we analyse the effect of decentralization on aggregate, national and subnational government sizes by separating the long run effects of decentralization from its short run dynamics. In the long run, tax autonomy reduces central expenditure but increases--and to a greater extent--subnational public expenditure, leading to higher aggregate public expenditure. We find also that vertical imbalances tend to increase the sizes of subnational, national and aggregate governments. Adapted from the source document.

International audience ; This paper aims at testing the existence of yardstick competition by estimating a fully specified vote-function on a panel data set of 104 French local governments from 1989 to 2001. When comparing the performance of their incumbent to the one of their "neighbours", voters might consider their close geographical neighbours but also the nearby cities that are similar according to some socio-economic characteristics such as population size. The estimation results show that voters sanction their incumbent if their own local housing tax is high. Moreover, we find that voters reward their incumbent when neighbouring cities that are similar in terms of demographic characteristics have high local taxes.