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Mesurer l'influence de la fiscalité sur la localisation des entreprises

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  • Michel Houdebine
  • Jean-Luc Schneider

Abstract

[fre] Mesurer l'influence de la fiscalité sur la localisation des entreprises par Michel Houdebine et Jean-Luc Schneider . On cherche à modéliser les choix de localisation des entreprises et la fixation des taux des impôts locaux, et à en déduire des méthodes pour estimer la sensibilité de la localisation des entreprises à la fiscalité. Ces méthodes sont ensuite appliquées aux 36 000 taux de taxe professionnelle observés dans les communes françaises et à la localisation effective des entreprises, pour en déduire différents estimateurs de la sensibilité à la fiscalité. Dans tous les cas, leur ordre de grandeur apparaît relativement faible. Ces résultats peuvent être utilisés pour juger du coût et de l'efficacité d'incitations fiscales locales. [eng] Measuring the Influence of Taxation on Business Location Choices by Michel Houdebine and Jean-Luc Schneider . The paper attempts to model business location choices and the choice of tax rates by local authorities. Methods for estimating the sensitivity of business location choices to taxation are derived and then applied to the 36,000 local business tax rates observed in French communes and the actual location of businesses. The various estimators of sensitivity to taxation derived all provide the same relatively small order of magnitude. The results may be used to assess the cost effectiveness of local tax incentives.

Suggested Citation

  • Michel Houdebine & Jean-Luc Schneider, 1997. "Mesurer l'influence de la fiscalité sur la localisation des entreprises," Économie et Prévision, Programme National Persée, vol. 131(5), pages 47-64.
    • Handle: RePEc:prs:ecoprv:ecop_0249-4744_1997_num_131_5_5884
    DOI: 10.3406/ecop.1997.5884
    Note: DOI:10.3406/ecop.1997.5884
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    Citations

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    Cited by:

    1. Réjane Hugounenq & Jacques Le Cacheux & Thierry Madiès, 1999. "Diversité des fiscalités européennes et risques de concurrence fiscale," Revue de l'OFCE, Programme National Persée, vol. 70(1), pages 63-109.
    2. Adrien Lorenceau, 2009. "L'impact d'exonérations fiscales sur la création d'établissements et l'emploi en France rurale : une approche par discontinuité de la régression," Working Papers halshs-00575100, HAL.
    3. Adrien Lorenceau, 2009. "L’impact d’exonérations fiscales sur la création d’établissements et l’emploi en France rurale : une approche par discontinuité de la régression," Économie et Statistique, Programme National Persée, vol. 427(1), pages 27-62.
    4. Thierry Madiès, 1997. "Concurrence fiscale et intercommunalité," Revue de l'OFCE, Programme National Persée, vol. 63(1), pages 195-228.
    5. Albert Solé Ollé & Elisabet Viladecans Marsal, 2003. "Fiscal and growth spillovers in large urban areas," Working Papers 2003/1, Institut d'Economia de Barcelona (IEB).
    6. Arauzo-Carod, Josep-Maria & Manjón-Antolín, Miguel & Martínez , Óscar, 2015. "The Relocation of R&D Establishments in France: An Empirical Analysis," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 33, pages 97-119.
    7. M. Morer, 2000. "Freins à la coopération fiscale entre communes françaises et perspectives de réforme institutionnelle," THEMA Working Papers 2000-41, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
    8. Keramidas Olivier & Ekaterina Le Pennec & Sarah Serval, 2016. "Caractériser l'attractivité d'un territoire, une approche par les ressources : Le cas de 5 EMN européennes nouvellement implantées dans la région de Kalouga en Russie," Post-Print hal-01615457, HAL.

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