Skip to Main content Skip to Navigation
Other publications

The outlook for the finances of local authorities in France

Abstract : The decentralisation process begun in the 1980s has regularly broadened the scope of local authorities’ responsibilities, and therefore their expenses. Meanwhile, their financial situation has deteriorated, deepening the inequalities between territories. Is this trajectory in local public finances still tenable ? At present, this question is a burning issue, especially since President Emmanuel Macron announced the abolition of the residence tax, bringing budget balancing difficulties of local authorities to the forefront. This brief presents an overview of the finances of local authorities and the basic principles of local taxation, in order to examine the issues around equality between territories in the future. Externalities, horizontal and vertical tax competition, budgetary discipline and equalisation mechanisms are all key components in analysing the current situation in France. However, in a period of decentralisation, which equals territorial autonomy, local taxation is not enough to offset the profound disparity between communities. Today, more structural actions must be implemented to correct the imbalance between territories.
Document type :
Other publications
Complete list of metadata

Cited literature [7 references]  Display  Hide  Download

https://halshs.archives-ouvertes.fr/halshs-02515779
Contributor : Caroline Bauer <>
Submitted on : Monday, March 23, 2020 - 3:51:50 PM
Last modification on : Tuesday, February 23, 2021 - 3:28:26 AM
Long-term archiving on: : Wednesday, June 24, 2020 - 3:22:32 PM

File

n47-notesIPP-november2019.pdf
Files produced by the author(s)

Identifiers

  • HAL Id : halshs-02515779, version 1

Citation

Emmanuelle Taugourdeau, Juliette Kies. The outlook for the finances of local authorities in France. 2019. ⟨halshs-02515779⟩

Share

Metrics

Record views

100

Files downloads

52