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Suppression de la taxe d’habitation sur les résidences principales : les impensés de la réforme

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  • 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

Avec la taxe d'habitation disparaît ce qui fut longtemps l'un des piliers des finances locales : certes, pas le premier impôt direct en volume, mais à coup sûr le plus symbolique. Malgré les critiques légitimes dont elle était l'objet, notamment concernant sa faible progressivité, la taxe d'habitation participait bien à un subtil équilibre sociétal qui se trouve, par sa disparition, perturbé. Rapide tour d'horizon de ces perturbations

Suggested Citation

  • Thomas Eisinger, 2021. "Suppression de la taxe d’habitation sur les résidences principales : les impensés de la réforme," Post-Print hal-03951934, HAL.
    • Handle: RePEc:hal:journl:hal-03951934
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    Keywords

    Taxe d'habitation;

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