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Suppression des impôts locaux : au tour de la taxe foncière sur les propriétés bâties ?

Author

Listed:
  • Thomas Eisinger

    (AMU IMPGT - Institut de management public et de gouvernance territoriale - AMU - Aix Marseille Université, CERGAM - Centre d'Études et de Recherche en Gestion d'Aix-Marseille - AMU - Aix Marseille Université - UTLN - Université de Toulon)

Abstract

La fiscalité locale a connu depuis la fin des années 1990 une série de bouleversements de nature à poser, aujourd'hui, la question de sa survivance à moyen terme. Avec la suppression prochaine de la taxe d'habitation sur les résidences principales, on peut légitimement s'interroger sur le devenir d'un autre impôt historique pesant sur les ménages, la taxe foncière sur les propriétés bâties. Passage en revue des arguments en faveur de son abrogation… mais aussi de son maintien.

Suggested Citation

  • Thomas Eisinger, 2022. "Suppression des impôts locaux : au tour de la taxe foncière sur les propriétés bâties ?," Post-Print hal-03951862, HAL.
    • Handle: RePEc:hal:journl:hal-03951862
    Note: View the original document on HAL open archive server: https://hal.science/hal-03951862
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