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Disparités fiscales et redistribution territoriale : de la coordination subie à la coordination choisie

Author

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  • Pascale Duran-Vigneron

    (UON - University of Nottingham, UK)

Abstract

La question des disparités fiscales se pose aujourd'hui de manière accrue et renouvelée avec l'ouverture européenne et la globalisation qui induisent une concurrence des territoires toujours plus forte dont les risques en termes de cohésion spatiale sont très importants. Une réflexion sur les outils de traitement de la question sensible des disparités territoriales s'avère donc tout à la fois pertinente et nécessaire. Nous distinguons deux approches : « fiscale » et « territoriale ». L'approche fiscale vise à traiter ex post les inégalités résultant du système de fiscalité locale à travers des mécanismes de redistribution quand l'approche territoriale tend à définir des règles du jeu qui amènent les acteurs publics à se préoccuper ex ante des conséquences de leurs choix. Caractéristiques de ces deux approches, la péréquation financière et la coopération intercommunale renvoient à des finalités et des méthodologies différentes qu'il convient ici d'analyser afin d'apporter une réflexion nouvelle sur la mise en œuvre et l'impact des politiques de redistribution territoriale.

Suggested Citation

  • Pascale Duran-Vigneron, 2013. "Disparités fiscales et redistribution territoriale : de la coordination subie à la coordination choisie," Post-Print hal-01913010, HAL.
    • Handle: RePEc:hal:journl:hal-01913010
    DOI: 10.3917/vse.193.0078
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    Cited by:

    1. Agrawal, David R., 2016. "Local fiscal competition: An application to sales taxation with multiple federations," Journal of Urban Economics, Elsevier, vol. 91(C), pages 122-138.
    2. Geschwind, Stephan & Roesel, Felix, 2022. "Taxation under direct democracy," Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 536-554.
    3. Davide Luca & Felix Modrego, 2021. "Stronger together? Assessing the causal effect of inter‐municipal cooperation on the efficiency of small Italian municipalities," Journal of Regional Science, Wiley Blackwell, vol. 61(1), pages 261-293, January.
    4. Sonia Paty & Morgan Ubeda, 2021. "Inter-municipal cooperation and the provision of local public goods," Working Papers 2121, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
    5. Clémence Tricaud, 2019. "Better alone? Evidence on the costs of intermunicipal cooperation," Economics Working Paper from Condorcet Center for political Economy at CREM-CNRS 2019-12-ccr, Condorcet Center for political Economy.
    6. repec:hal:journl:hal-03380333 is not listed on IDEAS
    7. Jia, Junxue & Ding, Siying & Liu, Yongzheng, 2020. "Decentralization, incentives, and local tax enforcement," Journal of Urban Economics, Elsevier, vol. 115(C).

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